This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

	Amend SB 1886 (house committee printing) by adding the 
following appropriately numbered SECTION to read as follows and 
renumbering subsequent SECTIONS accordingly:
	SECTION 1.  Section 162.227, Tax Code, is amended by adding 
Subsections (c-1), (c-2), and (d-1) to read as follows:
	(c-1)  A license holder may take a credit on a return for the 
period in which the purchase occurred, and a person who does not 
hold a license under this subchapter may file a refund claim with 
the comptroller, if the license holder or person paid tax on diesel 
fuel and the diesel fuel is used in this state:
		(1)  as a feedstock in the manufacturing of tangible 
personal property for resale not as a motor fuel; or
		(2)  in a medium for the removal of drill cuttings from 
a well bore in the production of oil or gas.
	(c-2)  A license holder may take a credit on a return for the 
period in which the purchase occurred, and a person who does not 
hold a license may file a refund claim with the comptroller, if:
		(1)  the license holder or person paid tax on diesel 
fuel;           
		(2)  the diesel fuel is used in this state by moveable 
specialized equipment used in oil field well servicing; and
		(3)  the person who purchased the diesel fuel has 
received or is eligible to receive a federal diesel fuel tax refund 
under the Internal Revenue Code of 1986 for the diesel fuel used by 
moveable specialized equipment used in oil field well servicing.
	(d-1)  A license holder may take a credit on a return for the 
period in which the purchase occurred, and a person who does not 
hold a license may file a refund claim with the comptroller, if the 
license holder or person paid tax on diesel fuel and the diesel fuel 
is used in this state by auxiliary power units or power take-off 
equipment on  any motor vehicle.  If the quantity of that diesel 
fuel can be accurately measured while the motor vehicle is 
stationary by any metering or other measuring device or method 
designed to measure the fuel separately from fuel used to propel the 
motor vehicle, the comptroller may approve and adopt the use of the 
device as a basis for determining the quantity of diesel fuel 
consumed in those operations for a tax credit or tax refund.  If 
there is no separate metering device or other approved measuring 
method, the license holder may take the credit and the person who 
does not hold a license may claim the refund on a percentage of the 
diesel fuel consumed by each motor vehicle equipped with an 
auxiliary power unit or power take-off equipment.  The comptroller 
shall determine the percentage of the credit or refund.  The 
climate-control air conditioning or heating system of a motor 
vehicle that has a primary purpose of providing for the convenience 
or comfort of the operator or passengers is not a power take-off 
system, and a credit or refund may not be allowed for the tax paid on 
any portion of the diesel fuel that is used for that purpose.  A 
credit or refund may not be allowed for the diesel fuel tax paid on 
that portion of the diesel fuel that is used for idling.