86R6057 JRR-D
 
  By: Thompson of Brazoria H.B. No. 1344
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the Texas emissions reduction plan fund, including the
  establishment and use of the non-road diesel subaccount.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 386.251(c), Health and Safety Code, is
  amended to read as follows:
         (c)  The fund consists of:
               (1)  the amount of money deposited to the credit of the
  fund under:
                     (A)  Section 386.056;
                     (B)  Section [Sections 151.0515 and] 152.0215,
  Tax Code; and
                     (C)  Sections 501.138, 502.358, and 548.5055,
  Transportation Code; and
               (2)  grant money recaptured under Section 386.111(d)
  and Chapter 391.
         SECTION 2.  Section 386.252, Health and Safety Code, is
  amended by adding Subsection (i) to read as follows:
         (i)  Notwithstanding any other provision of this section,
  money in the fund, other than money in the non-road diesel
  subaccount established under Section 386.253, may not be used for a
  purpose described by Section 386.253(c).
         SECTION 3.  Subchapter F, Chapter 386, Health and Safety
  Code, is amended by adding Section 386.253 to read as follows:
         Sec. 386.253.  NON-ROAD DIESEL SUBACCOUNT; USE OF
  SUBACCOUNT. (a) The non-road diesel subaccount is established in
  the fund.
         (b)  The subaccount consists of the amount of money deposited
  to the credit of the subaccount under Section 151.0515, Tax Code.
  Interest earned on the subaccount shall be credited to the
  subaccount.
         (c)  Money in the subaccount may be used only to:
               (1)  provide grants for non-road diesels, as that term
  is described by Section 386.101, under a program established under
  the plan; and
               (2)  implement and administer a program described by
  Subdivision (1), but only to the extent that the program relates to
  the issuance of grants for non-road diesels.
         SECTION 4.  Sections 151.0515(c) and (d), Tax Code, are
  amended to read as follows:
         (c)  The surcharge shall be collected at the same time and in
  the same manner and shall be administered and enforced in the same
  manner as the tax imposed under this chapter. The comptroller shall
  adopt any additional procedures needed for the collection,
  administration, and enforcement of the surcharge authorized by this
  section and shall deposit all remitted surcharges to the credit of
  the non-road diesel subaccount in the Texas emissions reduction
  plan fund.
         (d)  This section expires on the last day of the state fiscal
  biennium during which the Texas Commission on Environmental Quality
  publishes in the Texas Register the notice required by Section
  382.037, Health and Safety Code [August 31, 2019].
         SECTION 5.  The change in law made by this Act to Section
  151.0515, Tax Code, applies only to a surcharge collected on or
  after the effective date of this Act. A surcharge collected before
  the effective date of this Act is governed by the law in effect
  immediately before that date, and the former law is continued in
  effect for that purpose.
         SECTION 6.  This Act takes effect August 30, 2019.