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Amend SB 1886 (house committee printing) as follows:
(1) In SECTION 37 of the bill, in amended Section 20.002(d),
Transportation Code (page 40, lines 1 and 2), strike "Section
162.202 [153.202(b)]" and substitute "Sections 162.202 and
162.2025 [Section 153.202(b)]".
(2) Add the following appropriately numbered SECTION to
read as follows and renumber subsequent SECTIONS accordingly:
SECTION ____. (a) Section 162.102, Tax Code, is amended to
read as follows:
Sec. 162.102. TAX RATE. Except as provided by Section
162.1025, the [The] gasoline tax rate is 20 cents for each net
gallon or fractional part on which the tax is imposed under Section
162.101.
(b) Subchapter B, Chapter 162, Tax Code, is amended by
adding Section 162.1025 to read as follows:
Sec. 162.1025. ANNUAL RATE CHANGE ACCORDING TO CONSUMER
PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price
index, as published by the Bureau of Labor Statistics of the United
States Department of Labor, that measures the average changes in
prices of goods and services purchased by urban wage earners and
clerical workers' families and single workers living alone (CPI-W:
Seasonally Adjusted U.S. City Average--All Items).
(2) "Consumer price index percentage change" means the
percentage increase in the consumer price index of a given state
fiscal year from the consumer price index of the preceding state
fiscal year.
(b) On October 1 of each year, the rate of the gasoline tax
imposed under this subchapter is increased by a percentage that is
equal to the consumer price index percentage change for the
preceding fiscal year.
(c) Not later than September 1 of each year, the comptroller
shall:
(1) compute the new tax rate as provided by this
section;
(2) give the new tax rate to the secretary of state for
publication in the Texas Register; and
(3) notify each license holder under this subchapter
of the applicable new tax rate.
(c) Section 162.103(a), Tax Code, is amended to read as
follows:
(a) A backup tax is imposed at the rate prescribed by
Sections [Section] 162.102 and 162.1025 on:
(1) a person who obtains a refund of tax on gasoline by
claiming the gasoline was used for an off-highway purpose, but
actually uses the gasoline to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using gasoline on which tax has not been paid; and
(3) a person who sells to the ultimate consumer
gasoline on which tax has not been paid and who knew or had reason to
know that the gasoline would be used for a taxable purpose.
(d) Section 162.202, Tax Code, is amended to read as
follows:
Sec. 162.202. TAX RATE. Except as provided by Section
162.2025, the [The] diesel fuel tax rate is 20 cents for each net
gallon or fractional part on which the tax is imposed under Section
162.201.
(e) Subchapter C, Chapter 162, Tax Code, is amended by
adding Section 162.2025 to read as follows:
Sec. 162.2025. ANNUAL RATE CHANGE ACCORDING TO CONSUMER
PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price
index, as published by the Bureau of Labor Statistics of the United
States Department of Labor, that measures the average changes in
prices of goods and services purchased by urban wage earners and
clerical workers' families and single workers living alone (CPI-W:
Seasonally Adjusted U.S. City Average--All Items).
(2) "Consumer price index percentage change" means the
percentage increase in the consumer price index of a given state
fiscal year from the consumer price index of the preceding state
fiscal year.
(b) On October 1 of each year, the rate of the diesel fuel
tax imposed under this subchapter is increased by a percentage that
is equal to the consumer price index percentage change for the
preceding fiscal year.
(c) Not later than September 1 of each year, the comptroller
shall:
(1) compute the new tax rate as provided by this
section;
(2) give the new tax rate to the secretary of state for
publication in the Texas Register; and
(3) notify each license holder under this subchapter
of the applicable new tax rate.
(f) Section 162.203(a), Tax Code, is amended to read as
follows:
(a) A backup tax is imposed at the rate prescribed by
Sections [Section] 162.202 and 162.2025 on:
(1) a person who obtains a refund of tax on diesel fuel
by claiming the diesel fuel was used for an off-highway purpose, but
actually uses the diesel fuel to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using diesel fuel on which tax has not been paid; and
(3) a person who sells to the ultimate consumer diesel
fuel on which a tax has not been paid and who knew or had reason to
know that the diesel fuel would be used for a taxable purpose.
(g) If this section takes effect September 1, 2007, the
comptroller shall determine the new tax rate, give the rate to the
secretary of state, and notify each license holder, as required by
this section, on September 1, 2007. The comptroller may adopt rules
and procedures in anticipation of this section taking effect.
(h) Notwithstanding any other provision of this Act, this
section takes effect immediately if this Act receives a vote of
two-thirds of all the members elected to each house, as provided by
Section 39, Article III, Texas Constitution. If this Act does not
receive the vote necessary for immediate effect, this section takes
effect September 1, 2007.