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A BILL TO BE ENTITLED
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AN ACT
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relating to a surcharge on certain fuel inefficient vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001, Tax Code, is amended by adding |
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Subdivisions (20), (21), and (22) to read as follows: |
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(20) "Combined fuel economy estimate" means an |
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estimate of the average number of miles traveled by a vehicle per |
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gallon of fuel consumed. |
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(21) "Corporate average fuel economy standard" means a |
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measure of the average fuel economy of a manufacturer's fleet of |
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passenger automobiles of the same model year. |
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(22) "Passenger automobile" means a motor vehicle |
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defined as a passenger automobile under 49 C.F.R. Section 523.4. |
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SECTION 2. Subchapter B, Chapter 152, Tax Code, is amended |
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by adding Section 152.0211 to read as follows: |
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Sec. 152.0211. FUEL INEFFICIENT PASSENGER AUTOMOBILE |
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SURCHARGE. (a) A surcharge is imposed on every retail sale, lease, |
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or use of a new motor vehicle that is a fuel inefficient passenger |
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automobile. |
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(b) The amount of the surcharge for a fuel inefficient |
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passenger automobile under this section is $100. |
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(c) Except as provided by Subsection (d), a passenger |
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automobile is considered to be fuel inefficient under this section |
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if the comptroller determines that, for the automobile's model |
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year, the automobile's combined fuel economy estimate, as reported |
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by the United States Environmental Protection Agency, is less than |
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or equal to the product of the automobile manufacturer's corporate |
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average fuel economy standard, as established by the National |
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Highway Traffic Safety Administration, multiplied by 0.9 and |
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rounded up to the nearest one-tenth mile per gallon. |
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(d) In determining whether a passenger automobile is fuel |
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inefficient, and to the extent consistent with federal law, the |
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comptroller by rule may adopt any other nationally accepted fuel |
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economy estimates or measures reported or established by an |
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independent agency or organization that tests and calculates the |
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fuel economy of passenger automobiles. |
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(e) The surcharge authorized under this section is |
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collected at the same time and in the same manner and is |
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administered and enforced in the same manner as the tax imposed |
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under this chapter. The comptroller by rule shall adopt any |
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additional procedures necessary for the collection, |
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administration, and enforcement of the surcharge authorized under |
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this section. |
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SECTION 3. The change in law made by this Act applies only |
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to a passenger automobile of a model year of 2012 or later. |
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SECTION 4. This Act takes effect September 1, 2011. |