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A BILL TO BE ENTITLED
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AN ACT
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relating to the refund of the sales taxes imposed on real property |
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repair and remodeling services for certain energy efficient |
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facilities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4295 to read as follows: |
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Sec. 151.4295. TAX REFUND FOR CERTAIN ENERGY EFFICIENT |
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FACILITIES. (a) The owner of a facility designated as "Energy Star" |
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by the United States Environmental Protection Agency may apply to |
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the comptroller for and receive a refund in an amount equal to the |
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amount paid by the owner for taxes imposed by this chapter on real |
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property repair and remodeling services performed on the facility |
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in the 18 months preceding the 12-month period in which the |
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facility's energy usage data formed the basis of the designation. |
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(b) The owner of a facility designated as "Designed to Earn |
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the Energy Star" by the United States Environmental Protection |
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Agency may apply to the comptroller for and receive a refund in an |
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amount equal to the amount paid by the owner for taxes imposed by |
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this chapter on real property repair and remodeling services |
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performed on the facility in the 18 months immediately following |
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the date of the facility's designation. |
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(c) The owner of a facility that meets the energy usage |
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requirements of this subsection may apply to the comptroller for |
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and receive a refund in an amount equal to the amount paid by the |
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owner for taxes imposed by this chapter on real property repair and |
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remodeling services performed on the facility in the 18 months |
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preceding the completion of the real property repair and remodeling |
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services. To qualify for a refund under this subsection, a facility |
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must consume at least 25 percent less energy, measured in thousands |
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of British thermal units, in the 12-month period immediately |
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following the completion of the real property repair and remodeling |
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services than the facility consumed in the 12-month period |
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preceding the start of the real property repair and remodeling |
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services. An applicant for a refund under this subsection must |
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include a certification by a registered architect or licensed |
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engineer on a form prescribed by the comptroller of the energy usage |
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data used to qualify for the refund. The applicant shall maintain |
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copies of the energy records supporting the application for a |
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period of 10 years after the application is submitted and allow the |
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comptroller to examine the records on request. |
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(d) The comptroller may require an applicant under this |
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section to provide copies of invoices showing amounts of taxes paid |
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that are claimed for refund and documentation from the United |
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States Environmental Protection Agency establishing the existence |
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of a facility's designation. For a facility designated as |
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"Designed to Earn the Energy Star," the comptroller may also |
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require a certification by a registered architect on a form |
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prescribed by the comptroller that the project receiving the |
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designation was completed in accordance with the requirements to |
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achieve an Energy Star rating at or above the 75th percentile. |
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(e) Taxes paid on construction materials are not eligible |
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for refund under this section. |
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(f) A reference in this section to the United States |
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Environmental Protection Agency's "Energy Star" or "Designed to |
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Earn the Energy Star" designation includes a successor to that |
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agency or designation. |
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SECTION 2. (a) The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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(b) The change in law made by this Act does not establish an |
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entitlement to a refund of taxes paid before the effective date of |
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this Act. |
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SECTION 3. This Act takes effect September 1, 2009. |