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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of volunteer fire department for |
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purposes of certain motor fuel tax exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.001, Tax Code, is amended by adding |
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Subdivision (63) to read as follows: |
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(63) "Volunteer fire department" means a fire |
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department operated by its members, including a part-paid fire |
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department composed of at least 50 percent volunteer firefighters, |
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that is operated on a not-for-profit basis, including a department |
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that is exempt from federal income tax under Section 501(a), |
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Internal Revenue Code of 1986, by being listed as an exempt |
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organization in Section 501(c)(3) or (4) of that code. |
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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 immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |