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Amend CSHB 2148 (house committee report) as follows:
(1) Strike page 2, lines 18 through 20 and substitute the following:
(19-a) "Diesel gallon equivalent" means:
(A) 6.380 pounds of compressed natural gas; or
(B) 6.060 pounds of liquefied natural gas.
(2) Strike page 3, lines 5 through 6, and substitute the following:
(29-a) "Gasoline gallon equivalent" means:
(A) 5.660 pounds of compressed natural gas; or
(B) 5.370 pounds of liquefied natural gas.
(3) Strike page 5, lines 11 through 16, and substitute the following:
Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate of the tax under Sections 162.351 and 162.352 is 15 cents for each:
(1) gasoline gallon equivalent or fractional part of compressed natural gas or liquefied natural gas; or
(2) diesel gallon equivalent or fractional part of compressed natural gas or liquefied natural gas.
(b) The tax shall be imposed on an amount of compressed natural gas or liquefied natural gas equal to a:
(1) diesel gallon equivalent of compressed natural gas, as provided by Section 162.001(19-a)(A), if the natural gas dispenser lists the price in diesel gallon equivalents and the natural gas is supplied to the dispenser from a pipeline or other nonliquefied source;
(2) diesel gallon equivalent of liquefied natural gas, as provided by Section 162.001(19-a)(B), if the natural gas dispenser lists the price in diesel gallon equivalents and the natural gas is supplied to the dispenser from a liquefied source;
(3) gasoline gallon equivalent of compressed natural gas, as provided by Section 162.001(29-a)(A), if the natural gas dispenser lists the price in gasoline gallon equivalents and the natural gas is supplied to the dispenser from a pipeline or other nonliquefied source; or
(4) gasoline gallon equivalent of liquefied natural gas, as provided by Section 162.001(29-a)(B), if the natural gas dispenser lists the price in gasoline gallon equivalents and the natural gas is supplied to the dispenser from a liquefied source.
(4) On page 6, line 22, between "Section 162.351(b)" and "unless", insert "and in accordance with Section 162.012".
(5) On page 7, line 2, between "Section 162.352(b)" and "unless", insert "and in accordance with Section 162.012".
(6) Strike page 16, lines 8 through 12, and substitute the following:
(7) all compressed natural gas and liquefied natural gas delivered into the fuel supply tank of a motor vehicle or other equipment exempt from tax under Section 162.356 or sold to the operator of a motor vehicle or owner of equipment exempt from tax under Section 162.356, showing the name of the operator of the vehicle or the owner of the equipment and the date of the delivery or sale; and
(7) Strike page 17, line 23, through page 18, line 1, and substitute the following:
(1) is the United States government and the fuel was delivered into the fuel supply tank of a motor vehicle operated exclusively by the United States, provided that a credit or refund is not allowed for fuel delivered into the fuel supply tank of a motor vehicle operated by a person operating under a contract with the United States;
(8) On page 18, line 4, between "operated" and "by", insert "exclusively".
(9) On page 18, line 12, between "operated" and "by", insert "exclusively".
(10) On page 18, line 14, between "operated" and "by", insert "exclusively".
(11) On page 18, line 18, between "operated" and "by", insert "exclusively".
(12) On page 18, line 22, between "operated" and "by", insert "exclusively".
(13) Strike page 21, lines 20 through 22, and substitute the following:
(6) the rate and amount of tax, separately stated from the selling price; and
(14) On page 22, line 8, strike "and is not a license holder".
(15) Add the following appropriately numbered SECTION to the bill and renumber the SECTIONS of the bill accordingly:
SECTION ____. Subchapter D, Chapter 162, Tax Code, is amended by adding Section 162.312 to read as follows:
Sec. 162.312. APPLICABILITY OF SUBCHAPTER TO CERTAIN PUBLIC TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS. (a) This section applies only to a person who:
(1) operates motor vehicles used to provide the services of a transit company, including a metropolitan rapid transit authority under Chapter 451, Transportation Code, or a regional transportation authority under Chapter 452, Transportation Code; and
(2) held a liquefied gas tax decal license on or before August 31, 2013.
(b) Notwithstanding Subchapter D-1, a person to which this section applies may:
(1) pay tax as provided by this subchapter on compressed natural gas or liquefied natural gas delivered into the fuel supply tank of all motor vehicles described by Subsection (a)(1) from a refueling facility accessible only to motor vehicles described by Subsection (a)(1); and
(2) operate those motor vehicles on the public highways of this state using compressed natural gas or liquefied natural gas described by Subdivision (1).
(c) This section does not apply to compressed natural gas or liquefied natural gas delivered into the fuel supply tank of a motor vehicle from a refueling facility accessible to motor vehicles other than those described by Subsection (a)(1).
(d) In this subchapter, "liquefied gas" includes compressed natural gas and liquefied natural gas with respect to the persons to which this section applies.
(e) The comptroller shall adopt rules necessary to implement this section.