|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the rates of the state gasoline and diesel fuel taxes |
|
and to the use of any additional revenue derived from those taxes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 162.102, Tax Code, is amended to read as |
|
follows: |
|
Sec. 162.102. TAX RATE. The gasoline tax rate is |
|
30 [20] cents for each net gallon or fractional part on which the |
|
tax is imposed under Section 162.101. |
|
SECTION 2. Section 162.202, Tax Code, is amended to read as |
|
follows: |
|
Sec. 162.202. TAX RATE. The diesel fuel tax rate is |
|
30 [20] cents for each net gallon or fractional part on which the |
|
tax is imposed under Section 162.201. |
|
SECTION 3. Subchapter F, Chapter 162, Tax Code, is amended |
|
by adding Section 162.507 to read as follows: |
|
Sec. 162.507. ALLOCATION OF CERTAIN REVENUE TO CERTAIN |
|
TRANSPORTATION-RELATED PROJECTS. (a) Notwithstanding any other |
|
provision of this chapter, all net proceeds from taxes collected |
|
under Subchapters B and C attributable to the portion of the tax |
|
rates that exceed 20 cents, but do not exceed 30 cents, for each net |
|
gallon or fractional part on which the taxes are imposed shall be |
|
deposited as follows: |
|
(1) one-fourth to the credit of the available school |
|
fund; and |
|
(2) the remainder to the credit of the state highway |
|
fund. |
|
(b) Subject to the limitations on the use of revenue derived |
|
from taxes imposed on motor fuels and lubricants prescribed by |
|
Section 7-a, Article VIII, Texas Constitution, revenue deposited to |
|
the credit of the state highway fund under this section may be |
|
appropriated only to the Texas Department of Transportation to |
|
provide funding for current and future transportation |
|
infrastructure projects, including intermodal projects other than |
|
toll roads, to relieve congestion on public roadways, enhance |
|
public safety, facilitate the movement of commercial freight, and |
|
improve air quality. |
|
SECTION 4. This Act takes effect on the 91st day after the |
|
last day of the legislative session. |