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79R9679 KEG-F

By:  Van de Putte                                                 S.B. No. 1460



A BILL TO BE ENTITLED

AN ACT

relating to a refund of sales and use tax paid by first responders 
for the purchase of certain equipment.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter I, Chapter 151, Tax Code, is amended 
by adding Section 151.433 to read as follows:
	Sec. 151.433.  STATE SALES AND USE TAX REFUND FOR FIRST 
RESPONDERS.  (a)  In this section:
		(1)  "Employer" means the law enforcement agency, fire 
department, or other political subdivision or entity that employs a 
first responder or the volunteer fire department that supervises a 
volunteer firefighter.
		(2)  "Equipment" includes protective clothing, 
uniforms, footwear, ammunition, and weapons.
		(3)  "First responder" means:                                          
			(A)  an emergency medical services provider 
licensed under Chapter 773, Health and Safety Code;
			(B)  a firefighter, including a volunteer 
firefighter and fire protection personnel as that term is defined 
under Section 419.021, Government Code; or
			(C)  a peace officer commissioned by the state or 
a political subdivision of the state and listed or described under 
Article 2.12, Code of Criminal Procedure, or other law.
	(b)  A person who is a first responder may apply for and be 
granted a refund of any state sales and use tax paid by the person to 
a vendor for the purchase of equipment approved by the person's 
employer in relation to the performance of the person's duties as a 
first responder.
	(c)  To be eligible for a refund under this section, a 
person's application to the comptroller must include a statement by 
the person's employer certifying to the comptroller that:
		(1)  the person is a first responder; and                              
		(2)  the purchase was approved by the employer in 
relation to the performance of the person's duties as a first 
responder.
	(d)  The total amount of a refund during each state fiscal 
year that an eligible person may apply for and be granted under this 
section may not exceed the amount of any state sales tax paid on 
$1,000 worth of equipment described by this section.
	SECTION 2.  This Act takes effect September 1, 2005.