| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from the sales tax for labor to install |
|
|
certain tangible personal property in buildings that obtain LEED |
|
|
certification. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.352 to read as follows: |
|
|
Sec. 151.352. LABOR TO INSTALL CERTAIN TANGIBLE PERSONAL |
|
|
PROPERTY IN LEED-CERTIFIED BUILDING. (a) Labor to install |
|
|
tangible personal property is exempted from the taxes imposed by |
|
|
this chapter and the taxpayer may claim a refund or credit as |
|
|
provided by this section if: |
|
|
(1) the tangible personal property is installed in a |
|
|
building that is designed, constructed, and operated so that the |
|
|
building obtains certification under the Leadership in Energy and |
|
|
Environmental Design (LEED) Green Building Rating System; and |
|
|
(2) the installation of the tangible personal property |
|
|
results in the awarding of one or more points toward that |
|
|
certification. |
|
|
(b) A taxpayer entitled to a credit or refund under this |
|
|
section may elect to receive either a credit or a refund. A |
|
|
taxpayer who elects to receive a credit must claim the credit on the |
|
|
return for a period that ends not later than the first anniversary |
|
|
of the date on which the taxable event occurred. A taxpayer who |
|
|
elects to receive a refund must apply to the comptroller for the |
|
|
refund before or during the calendar year following the year in |
|
|
which the tax on the labor was paid. |
|
|
(c) A refund under this section is not a refund of taxes |
|
|
erroneously collected, and Section 111.064 does not apply. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act 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. |
|
|
SECTION 3. This Act takes effect July 1, 2009, if it |
|
|
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 effect on that |
|
|
date, this Act takes effect October 1, 2009. |