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79S30401 CBH-D
By: Burnam H.B. No. 30
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a tax on carcinogenic, developmental,
and reproductive toxicants and to the use of the proceeds to fund
education; providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 165 to read as follows:
CHAPTER 165. TAX ON CARCINOGENIC, DEVELOPMENTAL, AND REPRODUCTIVE
TOXICANTS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 165.001. DEFINITIONS. In this chapter:
(1) "Carcinogenic toxicant" means a chemical
determined by a nationally recognized authority, such as the United
States Environmental Protection Agency, the United State Food and
Drug Administration, the National Center for Disease Control, the
International Agency for Research on Cancer, or the National
Toxicology Program, to be cancer causing in humans or animals. The
term includes:
(A) acetaldehyde;
(B) benzene;
(C) 1,3 butadiene;
(D) chloroform;
(E) chloroethane;
(F) dichloromethane;
(G) formaldehyde;
(H) naphthalene;
(I) tetrachloroethylene; and
(J) trichloroethylene.
(2) "Developmental toxicant" means a chemical
determined by a nationally recognized authority, such as the United
States Environmental Protection Agency, the United State Food and
Drug Administration, the National Center for Disease Control, or
the National Toxicology Program, to be an agent that impairs
embryonic development in humans or animals. The term includes:
(A) arsenic compounds;
(B) benzene;
(C) bromomethane;
(D) carbon disulfide;
(E) chloromethane;
(F) lead;
(G) lead compounds;
(H) 2-methoxyethanol;
(I) n-methyl-2-pyrrolidone; and
(J) toluene.
(3) "Reproductive toxicant" means a chemical
determined by a nationally recognized authority, such as the United
States Environmental Protection Agency, the United State Food and
Drug Administration, the National Center for Disease Control, or
the National Toxicology Program, to be an agent that impairs
reproductive abilities in humans or animals. The term includes:
(A) benzene;
(B) cadmium compounds
(C) carbon disulphide;
(D) 1,2-dibromoethane
(E) epichlorohydrin;
(F) 2-ethoxyethanol;
(G) ethylene oxide;
(H) lead;
(I) lead compounds; and
(J) 2-methoxyethanol.
[Sections 165.002-165.020 reserved for expansion]
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 165.021. TAX IMPOSED. A tax is imposed on each person
in this state that releases a carcinogenic, developmental, or
reproductive toxicant through a stack or fugitive air emission or
through an on-site surface water discharge.
Sec. 165.022. RATE OF TAX. (a) The rate of the tax imposed
by this chapter is $100 for each pound of carcinogenic,
developmental, and reproductive toxicants released through stack
or fugitive air emissions or through on-site surface water
discharges.
(b) A toxicant included in more than one category may not be
counted more than once for purposes of computing the total pounds of
toxicants released.
Sec. 165.023. PAYMENT OF TAX. On or before the 25th day of
each month, each person on whom a tax is imposed by this chapter
shall send to the comptroller the amount of tax due under this
chapter for the preceding month.
Sec. 165.024. REPORTS. On or before the 25th day of each
month, each person on whom a tax is imposed by this chapter shall
file with the comptroller a report stating:
(1) the number of pounds of carcinogenic,
developmental, and reproductive toxicants released through stack
or fugitive air emissions or through on-site surface water
discharges during the preceding month; and
(2) any other information required by the comptroller.
Sec. 165.025. RECORDS. Each person on whom a tax is imposed
by this chapter shall keep a complete record of:
(1) the number of pounds of carcinogenic,
developmental, and reproductive toxicants released through stack
or fugitive air emissions or through on-site surface water
discharges during the preceding month; and
(2) any other information required by the comptroller.
[Sections 165.026-165.050 reserved for expansion]
SUBCHAPTER C. PENALTIES AND OFFENSES
Sec. 165.051. INTEREST ON DELINQUENT TAX. A tax imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060.
Sec. 165.052. PENALTY. (a) A person on whom a tax is
imposed by this chapter who fails to file a report as required by
this chapter or does not pay the tax when it is due forfeits to the
state a penalty of 12 percent of the amount of tax delinquent.
(b) If a report required by this chapter is not filed or a
tax imposed by this chapter is not paid on or before the 30th day
after the date it is due, the person on whom the tax is imposed
forfeits to the state a penalty of an additional 12 percent of the
amount of tax delinquent.
(c) The minimum penalty under this section is $1.
Sec. 165.053. CRIMINAL PENALTY. (a) A person who violates
this chapter commits an offense.
(b) An offense under this section is a Class C misdemeanor.
[Sections 165.054-165.070 reserved for expansion]
SUBCHAPTER D. ALLOCATION AND USE
Sec. 165.071. ALLOCATION OF TAX REVENUE. All of the revenue
from the tax imposed by this chapter shall be deposited to the
credit of the foundation school fund.
SECTION 2. This Act takes effect September 1, 2006.