BILL ANALYSIS |
C.S.H.B. 791 |
By: Burnam |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Energy efficiency saves consumers money and reduces the need for new power generation. As Texans face dramatic increases in energy costs, the expanded use of energy-efficient appliances could help to mitigate the impact of those price increases. This bill seeks to encourage Texans to purchase energy-efficient products as designated by the Energy Star program operated by the U.S. Environmental Protection Agency and the U.S. Department of Energy.
C.S.H.B. 791 expands the periods during which a sales tax exemption is given on certain Energy Star appliances to include Labor Day.
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RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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ANALYSIS
C.S.H.B. 791 amends the Tax Code to add Labor Day to the periods during which the sale of certain energy-efficient products are exempt from the state sales tax. The bill specifies the period as beginning at 12:01 a.m. on the first Monday in September and ending at 11:59 p.m. on the first Monday in September.
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EFFECTIVE DATE
July 1, 2009, or, if the act does not receive the necessary vote, the act takes effect October 1, 2009.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
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C.S.H.B. 791 differs from the original by adding Labor Day to the periods during which the sale of certain energy-efficient products are exempt from the state sales tax, whereas the original adds the period around July 4. |