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A BILL TO BE ENTITLED
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AN ACT
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relating to the Texas emissions reduction plan fund, including the |
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establishment and use of the non-road diesel subaccount. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 386.251(c), Health and Safety Code, is |
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amended to read as follows: |
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(c) The fund consists of: |
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(1) the amount of money deposited to the credit of the |
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fund under: |
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(A) Section 386.056; |
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(B) Section [Sections 151.0515 and] 152.0215, |
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Tax Code; and |
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(C) Sections 501.138, 502.358, and 548.5055, |
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Transportation Code; and |
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(2) grant money recaptured under Section 386.111(d) |
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and Chapter 391. |
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SECTION 2. Section 386.252, Health and Safety Code, is |
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amended by adding Subsection (i) to read as follows: |
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(i) Notwithstanding any other provision of this section, |
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money in the fund, other than money in the non-road diesel |
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subaccount established under Section 386.253, may not be used for a |
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purpose described by Section 386.253(c). |
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SECTION 3. Subchapter F, Chapter 386, Health and Safety |
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Code, is amended by adding Section 386.253 to read as follows: |
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Sec. 386.253. NON-ROAD DIESEL SUBACCOUNT; USE OF |
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SUBACCOUNT. (a) The non-road diesel subaccount is established in |
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the fund. |
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(b) The subaccount consists of the amount of money deposited |
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to the credit of the subaccount under Section 151.0515, Tax Code. |
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Interest earned on the subaccount shall be credited to the |
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subaccount. |
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(c) Money in the subaccount may be used only to: |
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(1) provide grants for non-road diesels, as that term |
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is described by Section 386.101, under a program established under |
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the plan; and |
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(2) implement and administer a program described by |
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Subdivision (1), but only to the extent that the program relates to |
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the issuance of grants for non-road diesels. |
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SECTION 4. Sections 151.0515(c) and (d), Tax Code, are |
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amended to read as follows: |
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(c) The surcharge shall be collected at the same time and in |
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the same manner and shall be administered and enforced in the same |
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manner as the tax imposed under this chapter. The comptroller shall |
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adopt any additional procedures needed for the collection, |
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administration, and enforcement of the surcharge authorized by this |
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section and shall deposit all remitted surcharges to the credit of |
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the non-road diesel subaccount in the Texas emissions reduction |
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plan fund. |
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(d) This section expires on the last day of the state fiscal |
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biennium during which the Texas Commission on Environmental Quality |
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publishes in the Texas Register the notice required by Section |
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382.037, Health and Safety Code [August 31, 2019]. |
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SECTION 5. The change in law made by this Act to Section |
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151.0515, Tax Code, applies only to a surcharge collected on or |
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after the effective date of this Act. A surcharge collected before |
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the effective date of this Act is governed by the law in effect |
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immediately before that date, and the former law is continued in |
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effect for that purpose. |
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SECTION 6. This Act takes effect August 30, 2019. |