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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of certain aviation and air |
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transportation-related tax proceeds for aviation facilities |
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development. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-3) to |
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read as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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(c), [and] (c-2), and (c-3), all proceeds from the collection of the |
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taxes imposed by this chapter shall be deposited to the credit of |
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the general revenue fund. |
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(c-3) The following amounts shall be deposited to the credit |
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of the aviation development account under Section 21.1045, |
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Transportation Code: |
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(1) the proceeds from taxes imposed by this chapter |
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that are collected by an airline; and |
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(2) the proceeds from taxes imposed by this chapter |
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on: |
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(A) an airline; |
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(B) the sale or use of an aircraft or an aircraft |
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part or accessory; |
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(C) the rental of an aircraft; |
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(D) the sale of a taxable item sold at an airport; |
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and |
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(E) any other sale or use the comptroller |
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determines by rule to be related to aviation or air transportation. |
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(d) The comptroller shall determine the amount to be |
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deposited to the state highway fund under Subsection (b) according |
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to available statistical data indicating the estimated average or |
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actual consumption or sales of lubricants used to propel motor |
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vehicles over the public roadways. The comptroller shall determine |
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the amounts to be deposited to the funds or accounts under |
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Subsection (c) according to available statistical data indicating |
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the estimated or actual total receipts in this state from taxable |
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sales of sporting goods. The comptroller shall determine the |
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amount to be deposited to the fund under Subsection (c-2) according |
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to available statistical data indicating the estimated or actual |
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total receipts in this state from taxes imposed on sales at retail |
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of fireworks. The comptroller shall determine the amount to be |
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deposited under Subsection (c-3) according to available |
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statistical data indicating the estimated or actual total receipts |
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in this state from taxable sales or uses described by Subsection |
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(c-3). If satisfactory data are not available, the comptroller may |
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require taxpayers who make taxable sales or uses of those |
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lubricants, of sporting goods, [or] of fireworks, or of taxable |
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items subject to the taxable sales or uses described by Subsection |
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(c-3) to report to the comptroller as necessary to make the |
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allocation required by Subsection (b), (c), [or] (c-2), or (c-3). |
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SECTION 2. Section 151.801(e), Tax Code, is amended by |
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amending Subdivision (1) and adding Subdivisions (1-a) and (1-b) to |
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read as follows: |
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(1) "Aircraft" has the meaning assigned by Section |
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151.328. |
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(1-a) "Airline" means a certificated or licensed |
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operator of aircraft for the purpose of transporting persons or |
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property for hire in the regular course of business in this state. |
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(1-b) "Motor vehicle" means a trailer, a semitrailer, |
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or a self-propelled vehicle in or by which a person or property can |
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be transported upon a public highway. "Motor vehicle" does not |
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include a device moved only by human power or used exclusively on |
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stationary rails or tracks, a farm machine, a farm trailer, a |
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road-building machine, or a self-propelled vehicle used |
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exclusively to move farm machinery, farm trailers, or road-building |
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machinery. |
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SECTION 3. Subchapter I, Chapter 171, Tax Code, is amended |
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by adding Section 171.402 to read as follows: |
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Sec. 171.402. ALLOCATION OF CERTAIN REVENUE TO AVIATION |
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DEVELOPMENT. Notwithstanding Section 171.401, the comptroller |
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shall deposit the revenue from the tax imposed by this chapter on a |
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taxable entity that is an airline, as defined by Section |
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151.801(e), to the credit of the aviation development account under |
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Section 21.1045, Transportation Code. |
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SECTION 4. Subchapter C, Chapter 21, Transportation Code, |
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is amended by adding Section 21.1045 to read as follows: |
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Sec. 21.1045. AVIATION DEVELOPMENT ACCOUNT. (a) The |
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aviation development account is a separate account in the general |
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revenue fund. |
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(b) The account consists of: |
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(1) deposits made under Sections 151.801 and 171.402, |
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Tax Code; and |
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(2) transfers to the account. |
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(c) Money in the account may be appropriated only to the |
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department for making grants and loans under this subchapter. |
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SECTION 5. This Act takes effect September 1, 2019. |