| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption from ad valorem taxation of energy |
|
|
storage systems or technologies used wholly or partly as a |
|
|
facility, device, or method for the control of air pollution. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.31, Tax Code, is amended by amending |
|
|
Subsection (k) and adding Subsection (k-1) to read as follows: |
|
|
(k) The Texas Commission on Environmental Quality shall |
|
|
adopt rules establishing a nonexclusive list of facilities, |
|
|
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; |
|
|
(3) ultra-supercritical pulverized coal boilers; |
|
|
(4) flue gas recirculation components; |
|
|
(5) syngas purification systems and gas-cleanup |
|
|
units; |
|
|
(6) enhanced heat recovery systems; |
|
|
(7) exhaust heat recovery boilers; |
|
|
(8) heat recovery steam generators; |
|
|
(9) superheaters and evaporators; |
|
|
(10) enhanced steam turbine systems; |
|
|
(11) methanation; |
|
|
(12) coal combustion or gasification byproduct and |
|
|
coproduct handling, storage, or treatment facilities; |
|
|
(13) biomass cofiring storage, distribution, and |
|
|
firing systems; |
|
|
(14) coal cleaning or drying processes, such as coal |
|
|
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; |
|
|
(16) if the United States Environmental Protection |
|
|
Agency adopts a final rule or regulation regulating carbon dioxide |
|
|
as a pollutant, property that is used, constructed, acquired, or |
|
|
installed wholly or partly to capture carbon dioxide from an |
|
|
anthropogenic source in this state that is geologically sequestered |
|
|
in this state; |
|
|
(17) fuel cells generating electricity using hydrogen |
|
|
derived from coal, biomass, petroleum coke, or solid waste; [and] |
|
|
(18) any other equipment designed to prevent, capture, |
|
|
abate, or monitor nitrogen oxides, volatile organic compounds, |
|
|
particulate matter, mercury, carbon monoxide, or any criteria |
|
|
pollutant; and |
|
|
(19) energy storage systems or technologies with a |
|
|
storage capacity of at least 10 megawatts, including grid scale |
|
|
batteries, flywheels, and compressed air energy storage systems. |
|
|
(k-1) Energy storage systems or technologies described by |
|
|
Subsection (k)(19) that are used to provide reliability services to |
|
|
an electrical grid within an area designated as a nonattainment |
|
|
area within the meaning of Section 107(d) of the federal Clean Air |
|
|
Act (42 U.S.C. Section 7407(d)) are considered to be used wholly as |
|
|
devices for the control of air pollution. |
|
|
SECTION 2. The changes in law made by this Act apply only to |
|
|
ad valorem taxes imposed for a tax year beginning on or after the |
|
|
effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2012. |