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A BILL TO BE ENTITLED
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AN ACT
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relating to certain tax exemptions to promote sales and use of |
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hydrogen-powered motor vehicles in this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.090 to read as follows: |
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Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (a) |
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In this section, "hydrogen-powered motor vehicle" means a vehicle |
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that meets the Phase II standards established by the California Air |
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Resources Board as of September 1, 2007, for an ultra low-emission |
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vehicle II or stricter Phase II emission standards established by |
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that board and: |
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(1) is hydrogen power capable and has a fuel economy |
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rating of at least 45 miles per gallon; or |
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(2) is fully hydrogen-powered. |
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(b) The taxes imposed by this chapter do not apply to the |
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sale or use of a hydrogen-powered motor vehicle. |
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SECTION 2. Subchapter D, Chapter 162, Tax Code, is amended |
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by adding Section 162.3022 to read as follows: |
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Sec. 162.3022. EXEMPTION FOR CARBON-FREE HYDROGEN AND |
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HYDROGEN-POWERED MOTOR VEHICLES. (a) The tax imposed by this |
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subchapter does not apply to carbon-free hydrogen. |
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(b) Notwithstanding any other provision of this chapter, a |
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hydrogen-powered motor vehicle, as defined by Section 152.090, is |
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not required to have a liquefied gas tax decal or a special use |
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liquefied gas tax decal. |
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(c) For purposes of this section, hydrogen is considered to |
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be carbon-free if: |
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(1) any carbon resulting from the production of the |
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hydrogen is captured during production and: |
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(A) permanently geologically sequestered; or |
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(B) used in the production of other carbon-based |
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products at a rate that exceeds 90 percent of the input; and |
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(2) any carbon resulting from the generation of any |
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electricity used in the production of the hydrogen is captured and: |
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(A) permanently geologically sequestered; or |
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(B) used in the production of other carbon-based |
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products at a rate that exceeds 90 percent of the input. |
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(d) For purposes of Subsection (c), the generation of wind |
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power, solar power, hydroelectricity, geothermal electricity, |
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tidal electricity, or nuclear power is considered to result in no |
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carbon. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect September 1, 2007. |