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A BILL TO BE ENTITLED
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AN ACT
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relating to eligibility for and the effect for school finance |
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purposes of the ad valorem tax exemption for pollution control |
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property and the adjustment of the rollback tax rate of a taxing |
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unit to compensate for the costs of compliance with pollution |
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control requirements. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31, Tax Code, is amended by amending |
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Subsection (k) and adding Subsection (n) to read as follows: |
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(k) The Texas Commission on Environmental Quality shall |
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adopt rules establishing a nonexclusive list of facilities, |
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devices, or methods for the control of air, water, or land |
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pollution, which must include: |
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(1) coal cleaning or refining facilities; |
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(2) atmospheric or pressurized and bubbling or |
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circulating fluidized bed combustion systems and gasification |
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fluidized bed combustion combined cycle systems; |
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(3) ultra-supercritical pulverized coal boilers; |
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(4) flue gas recirculation components; |
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(5) syngas purification systems and gas-cleanup |
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units; |
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(6) enhanced heat recovery systems; |
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(7) exhaust heat recovery boilers; |
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(8) heat recovery steam generators; |
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(9) superheaters and evaporators; |
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(10) enhanced steam turbine systems; |
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(11) methanation; |
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(12) coal combustion or gasification byproduct and |
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coproduct handling, storage, or treatment facilities; |
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(13) biomass cofiring storage, distribution, and |
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firing systems; |
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(14) coal cleaning or drying processes, such as coal |
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drying/moisture reduction, air jigging, precombustion |
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decarbonization, and coal flow balancing technology; |
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(15) oxy-fuel combustion technology, amine or chilled |
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ammonia scrubbing, fuel or emission conversion through the use of |
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catalysts, enhanced scrubbing technology, modified combustion |
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technology such as chemical looping, and cryogenic technology; |
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(16) if a state or federal governmental entity [the
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United States Environmental Protection Agency] adopts a final rule |
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or regulation regulating carbon dioxide as a pollutant, property |
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that is used, constructed, acquired, or installed wholly or partly |
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to capture or transport carbon dioxide from an anthropogenic source |
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in this state that is geologically sequestered in this state; |
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(17) fuel cells generating electricity using hydrogen |
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derived from coal, biomass, petroleum coke, or solid waste; and |
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(18) any other equipment designed to prevent, capture, |
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abate, or monitor nitrogen oxides, volatile organic compounds, |
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particulate matter, mercury, carbon monoxide, or any criteria |
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pollutant. |
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(n) Notwithstanding the other provisions of this section, a |
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person may not receive an exemption under this section for property |
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described by Subsection (k)(16) unless the property was placed into |
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service after September 1, 2009. |
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SECTION 2. Section 26.045, Tax Code, is amended by amending |
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Subsection (f) and adding Subsection (j) to read as follows: |
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(f) The Texas Commission on Environmental Quality shall |
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|
adopt rules establishing a nonexclusive list of facilities, |
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|
devices, or methods for the control of air, water, or land |
|
|
pollution, which must include: |
|
|
(1) coal cleaning or refining facilities; |
|
|
(2) atmospheric or pressurized and bubbling or |
|
|
circulating fluidized bed combustion systems and gasification |
|
|
fluidized bed combustion combined cycle systems; |
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|
(3) ultra-supercritical pulverized coal boilers; |
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(4) flue gas recirculation components; |
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(5) syngas purification systems and gas-cleanup |
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|
units; |
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(6) enhanced heat recovery systems; |
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(7) exhaust heat recovery boilers; |
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(8) heat recovery steam generators; |
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(9) superheaters and evaporators; |
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(10) enhanced steam turbine systems; |
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(11) methanation; |
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(12) coal combustion or gasification byproduct and |
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coproduct handling, storage, or treatment facilities; |
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(13) biomass cofiring storage, distribution, and |
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firing systems; |
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(14) coal cleaning or drying processes such as coal |
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drying/moisture reduction, air jigging, precombustion |
|
|
decarbonization, and coal flow balancing technology; |
|
|
(15) oxy-fuel combustion technology, amine or chilled |
|
|
ammonia scrubbing, fuel or emission conversion through the use of |
|
|
catalysts, enhanced scrubbing technology, modified combustion |
|
|
technology such as chemical looping, and cryogenic technology; |
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(16) if a state or federal governmental entity [the
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|
United States Environmental Protection Agency] adopts a final rule |
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or regulation regulating carbon dioxide as a pollutant, property |
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|
that is used, constructed, acquired, or installed wholly or partly |
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to capture or transport carbon dioxide from an anthropogenic source |
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in this state that is geologically sequestered in this state; |
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(17) fuel cells generating electricity using hydrogen |
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derived from coal, biomass, petroleum coke, or solid waste; and |
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(18) any other equipment designed to prevent, capture, |
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abate, or monitor nitrogen oxides, volatile organic compounds, |
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particulate matter, mercury, carbon monoxide, or any criteria |
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pollutant. |
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(j) Notwithstanding the other provisions of this section, a |
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political subdivision of the state may not obtain an adjustment in |
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its rollback rate under this section in connection with property |
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described by Subsection (f)(16) unless the property was placed into |
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service after September 1, 2009. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2010. |