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	Amend CSSB 546 by inserting the following appropriately 
numbered SECTION to read as follows and renumbering subsequent 
SECTIONS accordingly:
	SECTION ____.  (a)  Subchapter H, Chapter 151, Tax Code, is 
amended by adding Section 151.3334 to read as follows:
	Sec. 151.3334.  RENEWABLE ENERGY DEVICES.  (a)  In this 
section:      
		(1)  "Renewable energy" means an energy source that is 
naturally regenerated over a short time scale and derived directly 
or indirectly from the sun or from other natural movements and 
mechanisms of the environment.  The term:
			(A)  includes energy derived directly from:                           
				(i)  the sun, wind, water, waves, or tides;                          
				(ii)  geothermal forces; or                                          
				(iii)  biomass and biomass-derived waste 
products, including landfill gas; and
			(B)  does not include energy derived from:                            
				(i)  fossil fuels and waste products from 
fossil fuels; or         
				(ii)  waste products from inorganic sources.                         
		(2)  "Renewable energy device" means that portion of a 
system or series of mechanisms that is designed primarily to 
provide heating or cooling, to provide liquid or gaseous fuels, or 
to produce electrical or mechanical power by means of collecting, 
transferring, or converting renewable energy.  The term includes a 
mechanical or chemical device that has the capacity for storing 
renewable energy for use in heating or cooling, in the production of 
power, or as liquid or gaseous fuels.  The term does not include 
air-source heat pump systems.
		(3)  "Retail customer" has the meaning assigned by 
Section 31.002, Utilities Code.
	(b)  The sale, use, or installation of a renewable energy 
device that is installed on a retail customer's side of the meter is 
exempted from the taxes imposed by this chapter.
	(c)  This section expires September 2, 2017.                            
	(b)  The change in law made by this section does not affect 
tax liability accruing before the effective date of this Act.  That 
liability continues in effect as if this section had not been 
enacted, and the former law is continued in effect for the 
collection of taxes due and for civil and criminal enforcement of 
the liability for those taxes.