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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for certified water |
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conservation technologies, authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.355, Tax Code, is amended by adding |
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subsection (8) as follows: |
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Sec. 151.355. WATER-RELATED EXEMPTIONS. The following are |
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exempted from taxes imposed by this chapter: |
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(1) rainwater harvesting equipment or supplies, water |
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recycling and reuse equipment or supplies, or other equipment, |
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services, or supplies used solely to reduce or eliminate water use; |
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(2) equipment, services, or supplies used solely for |
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desalination of surface water or groundwater; |
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(3) equipment, services, or supplies used solely for |
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brush control designed to enhance the availability of water; |
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(4) equipment, services, or supplies used solely for |
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precipitation enhancement; |
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(5) equipment, services, or supplies used solely to |
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construct or operate a water or wastewater system certified by the |
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Texas Commission on Environmental Quality as a regional system; |
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(6) equipment, services, or supplies used solely to |
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construct or operate a water supply or wastewater system by a |
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private entity as a public-private partnership as certified by the |
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political subdivision that is a party to the project; and |
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(7) tangible personal property specifically used to |
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process, reuse, or recycle wastewater that will be used in |
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fracturing work performed at an oil or gas well. |
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(8) items used in technologies certified by the |
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railroad commission pursuant to section 81.080, natural resources |
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code, to reduce or eliminate fresh water usage in stimulating oil |
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and gas production. |
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SECTION 2. Subsection 81.067(c), Natural Resources Code, is |
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amended as follows: |
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(c) The fund consists of: |
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(1) proceeds from bonds and other financial security |
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required by this chapter and benefits under well-specific plugging |
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insurance policies described by Section 91.104(c) that are paid to |
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the state as contingent beneficiary of the policies, subject to the |
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refund provisions of Section 91.1091, if applicable; |
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(2) private contributions, including contributions |
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made under Section 89.084; |
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(3) expenses collected under Section 89.083; |
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(4) fees imposed under Section 85.2021; |
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(5) costs recovered under Section 91.457 or 91.459; |
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(6) proceeds collected under Sections 89.085 and |
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91.115; |
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(7) interest earned on the funds deposited in the |
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fund; |
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(8) oil and gas waste hauler permit application fees |
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collected under Section 29.015, Water Code; |
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(9) costs recovered under Section 91.113(f); |
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(10) hazardous oil and gas waste generation fees |
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collected under Section 91.605; |
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(11) oil-field cleanup regulatory fees on oil |
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collected under Section 81.116; |
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(12) oil-field cleanup regulatory fees on gas |
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collected under Section 81.117; |
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(13) fees for a reissued certificate collected under |
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Section 91.707; |
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(14) fees collected under Section 91.1013; |
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(15) fees collected under Section 89.088; |
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(16) fees collected under Section 91.142; |
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(17) fees collected under Section 91.654; |
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(18) costs recovered under Sections 91.656 and 91.657; |
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(19) two-thirds of the fees collected under Section |
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81.0521; |
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(20) fees collected under Sections 89.024 and 89.026; |
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(21) legislative appropriations; and
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(22) any surcharges collected under Section 81.070.; |
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and |
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(23) fees collected under Section 81.080. |
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SECTION 3. Chapter 81, Natural Resources Code, is amended |
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by adding Section 81.080 as follows: |
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Sec. 81.080. CERTIFICATION OF WATER CONSERVATION |
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TECHNOLOGIES. The commission shall receive applications for and |
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may certify technologies that demonstrably reduce or eliminate |
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fresh water usage in stimulating oil and gas production. The |
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commission shall publish and periodically update a list of approved |
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technologies on the agency website. The commission may impose a fee |
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in an amount sufficient to cover the costs of administering this |
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section. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2013. |