BILL ANALYSIS

H.B. 1351

By: Wray

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Interested parties note that political subdivisions are currently prohibited from imposing additional taxes on gasoline, diesel fuel, and liquefied gas. H.B. 1351 seeks to extend the prohibition of local motor fuel taxes to the sale, use, or distribution of liquefied natural gas and compressed natural gas.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 1351 amends the Tax Code to include any excise or occupation tax imposed by a political subdivision of the state on the sale, use, or distribution of compressed natural gas or liquefied natural gas among the taxes in lieu of which state motor fuel taxes are imposed.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2017.