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Amend HB 2129 by adding the following appropriately numbered
section as follows:
SECTION __. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.356 to read as follows:
Sec. 151.356. NONVEHICULAR FUEL CELLS. (a) In this section,
"fuel cell" means a device that uses fuel, oxygen, and a catalyst to
generate electricity by electrochemical means.
(b) The sale, use, or other consumption of a fuel cell is
exempted from the taxes imposed by this chapter unless the fuel cell
is designed to be the source of motive power of a vehicle or
provides the motive power of a vehicle.
(c) This section expires January 1, 2013.