79R1769 CBH-D

By:  Chisum                                                       H.B. No. 290



A BILL TO BE ENTITLED

AN ACT

relating to the application of the motor vehicle sales tax 
emissions reduction surcharge on certain motor homes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.   Section 152.0215(a), Tax Code, is amended to 
read as follows:   
	(a)  Except as provided by this subsection, a [A] surcharge 
is imposed on every retail sale, lease, or use of every on-road 
diesel motor vehicle that is over 14,000 pounds  and that is sold, 
leased, or used in this state. The amount of the surcharge is:
		(1)  for a vehicle of a model year 1996 or earlier, 
including a motor home for personal use, [is] 2.5 percent of the 
total consideration; and
		(2)  for a vehicle of a model year 1997 or later, 
excluding a motor home for personal use, one percent of the total 
consideration.
	SECTION 2.  The comptroller of public accounts may adopt 
emergency rules for the implementation of this Act.
	SECTION 3.  This Act takes effect on the first day of the 
first month beginning on or after the earliest date on which this 
Act may take effect if it receives a vote of two-thirds of all the 
members elected to each house, as provided by Section 39, Article 
III, Texas Constitution.