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Floor Packet Page No. 94
Amend CSHB 3 by adding the following appropriately numbered
section to the bill and renumbering subsequent section of the bill
appropriately:
SECTION . SECTION 2.01, Title 2, Tax Code, is amended by
adding Section 251.0085 to read as follows:
Sec. 251.0085 EXEMPTION FOR SMALL BUSINESS ENTITIES. The Tax
imposed under this chapter does not apply to employers with 25 or
fewer employees.
SECTION ___. SECTION 6.01, Section 162.104(6), Tax Code, is
repealed.
SECTION . SECTION 6.02, Chapter 162 of the Tax code is
amended by adding Section 162.506 to read as follows:
Article 6. Aviation Fuel Tax
Sec. 162.506 Aviation Fuel Tax. A per gallon tax that is
sufficient to fund SECTION 2.01, Tax Code, as amended by adding Sec.
251.0085, on gasoline that is delivered or sold into a storage
facility of a licensed aviation fuel dealer from which gasoline
will be delivered solely into the fuel supply tanks of aircraft or
aircraft servicing equipment, or sold from one licensed aviation
fuel dealer to another licensed aviation fuel dealer who will
deliver the aviation fuel exclusively into the fuel supply tanks of
aircraft or aircraft servicing equipment.