84R24852 GRM-D
 
  By: Darby, Bohac H.B. No. 2492
 
  Substitute the following for H.B. No. 2492:
 
  By:  Wray C.S.H.B. No. 2492
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from the sales tax for certain
  water-efficient products for a limited period.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3335 to read as follows:
         Sec. 151.3335.  WATER-EFFICIENT PRODUCTS. (a) In this
  section:
               (1)  "Water-conserving product":
                     (A)  means tangible personal property that:
                           (i)  is used on private residential property
  and is not used for business or trade; and
                           (ii)  when used or planted in an outdoor
  residential property, may result in:
                                 (a)  water conservation or groundwater
  retention;
                                 (b)  water table recharge; or
                                 (c)  a decrease in ambient air
  temperature that limits water evaporation; and
                     (B)  includes:
                           (i)  a soaker or drip-irrigation hose;
                           (ii)  a moisture control for a sprinkler or
  irrigation system;
                           (iii)  mulch;
                           (iv)  a rain barrel or an alternative rain
  and moisture collection system; and
                           (v)  a permeable ground cover surface that
  allows water to reach underground basins, aquifers, or water
  collection points.
               (2)  "WaterSense product" means a product that has been
  designated as a WaterSense certified product under the WaterSense
  program operated by the United States Environmental Protection
  Agency, or a similar successor program.
         (b)  The sale of a water-conserving product or WaterSense
  product is exempted from the taxes imposed by this chapter if the
  sale takes place during the period described by Section 151.333(c).
         SECTION 2.  This Act takes effect July 1, 2015, if it
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.
  If this Act does not receive the vote necessary for effect on that
  date, this Act takes effect October 1, 2015.