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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use tax for certain property |
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purchased using money from the community development block grant |
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disaster recovery program and used to repair or reconstruct a real |
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property improvement damaged by a natural disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3502 to read as follows: |
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Sec. 151.3502. CERTAIN MATERIALS PURCHASED UNDER COMMUNITY |
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DEVELOPMENT BLOCK GRANT DISASTER RECOVERY PROGRAM. (a) Tangible |
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personal property purchased using money from a community |
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development block grant disaster recovery program administered by |
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the General Land Office and used to repair an improvement to real |
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property damaged by a natural disaster or used to construct a |
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replacement for an improvement to real property damaged by a |
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natural disaster is exempted from the taxes imposed by this |
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chapter. |
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(b) The exemption provided by Subsection (a) applies to the |
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grant recipient, and to a person who is hired by the grant recipient |
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and is paid by the grant recipient using grant funds, who purchases |
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tangible personal property using grant funds for a purpose provided |
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by Subsection (a). |
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(c) A person who receives a tax exemption under this section |
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shall use an amount equal to the amount of the exemption to repair |
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an improvement to real property damaged by a natural disaster or to |
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construct a replacement for an improvement to real property damaged |
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by a natural disaster. |
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(d) The comptroller by rule may provide documentation |
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requirements that a person must meet to qualify for the exemption |
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under this section and to demonstrate that the person complies with |
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Subsection (c). The General Land Office shall cooperate with the |
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comptroller in adopting and administering those requirements if |
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requested by the comptroller. |
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SECTION 2. 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 3. This Act takes effect September 1, 2013. |