88R12276 CJC/JXC-D
 
  By: Lopez of Cameron H.B. No. 3998
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of certain revenue derived from state sales and
  use taxes to provide grants to incentivize the recycling of certain
  electronics.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter Y, Chapter 361, Health and Safety
  Code, is amended by adding Sections 361.9621 and 361.9622 to read as
  follows:
         Sec. 361.9621.  COMPUTER EQUIPMENT RECYCLING ACCOUNT.  (a)
  The computer equipment recycling account is an account in the
  general revenue fund.  Money in the account may be appropriated only
  to the commission for the purpose of issuing grants under Section
  361.9622.
         (b)  Notwithstanding Section 404.071, Government Code,
  interest earned on the account shall be credited to the account.
         Sec. 361.9622.  COMPUTER EQUIPMENT RECYCLING GRANT PROGRAM.
  The commission shall develop policies and procedures to administer
  a program to award grants to manufacturers that have adopted and
  implemented a recovery plan under this subchapter for the purpose
  of reimbursing the manufacturers for the costs of implementing a
  recovery plan.
         SECTION 2.  Subchapter Z, Chapter 361, Health and Safety
  Code, is amended by adding Sections 361.9771 and 361.9881 to read as
  follows:
         Sec. 361.9771.  COVERED TELEVISION EQUIPMENT RECYCLING
  ACCOUNT. (a)  The covered television equipment recycling account
  is an account in the general revenue fund.  Money in the account may
  be appropriated only to the commission for the purpose of issuing
  grants under Section 361.9881.
         (b)  Notwithstanding Section 404.071, Government Code,
  interest earned on the account shall be credited to the account.
         Sec. 361.9881.  COVERED TELEVISION EQUIPMENT RECYCLING
  GRANT PROGRAM. The commission shall develop policies and
  procedures to administer a program to award grants to registered
  television manufacturers for the purpose of reimbursing
  manufacturers for the costs of implementing a recovery plan.
         SECTION 3.  Section 151.801, Tax Code, is amended by
  amending Subsections (a) and (d) and adding Subsections (c-4) and
  (c-5) to read as follows:
         (a)  Except for [the] amounts otherwise allocated under this
  section [Subsections (b), (c), (c-2), (c-3), and (f)], all proceeds
  from the collection of the taxes imposed by this chapter shall be
  deposited to the credit of the general revenue fund.
         (c-4)  An amount equal to the revenue derived from the
  collection of taxes at the rate of one quarter of one percent on the
  first sale at retail of computer equipment shall be deposited to the
  credit of the computer equipment recycling account established
  under Section 361.9621, Health and Safety Code.
         (c-5)  An amount equal to the revenue derived from the
  collection of taxes at the rate of one quarter of one percent on the
  first sale at retail of covered television equipment shall be
  deposited to the credit of the covered television equipment
  recycling account established under Section 361.9771, Health and
  Safety Code.
         (d)  The comptroller shall determine the amount to be
  deposited to the highway fund under Subsection (b) according to
  available statistical data indicating the estimated average or
  actual consumption or sales of lubricants used to propel motor
  vehicles over the public roadways.  The comptroller shall determine
  the amounts to be deposited to the accounts under Subsection (c)
  according to available statistical data indicating the estimated or
  actual total receipts in this state from taxable sales of sporting
  goods, and according to the specific amounts provided in the
  General Appropriations Act in accordance with Subsection (c-1).  
  The comptroller shall determine the amount to be deposited to the
  fund under Subsection (c-2) according to available statistical data
  indicating the estimated or actual total receipts in this state
  from taxes imposed on sales at retail of fireworks.  The comptroller
  shall determine the amount to be deposited to the account under
  Subsection (c-3) according to available statistical data
  indicating the estimated or actual total receipts in this state
  from taxable sales of horse feed, horse supplements, horse tack,
  horse bedding and grooming supplies, and other taxable expenditures
  directly related to horse ownership, riding, or boarding.  The
  comptroller shall determine the amount to be deposited to the
  credit of the account under Subsection (c-4) according to available
  statistical data indicating the estimated or actual total receipts
  in this state from taxes imposed on sales at retail of computer
  equipment. The comptroller shall determine the amount to be
  deposited to the credit of the account under Subsection (c-5)
  according to available statistical data indicating the estimated or
  actual total receipts in this state from taxes imposed on sales at
  retail of covered television equipment. If satisfactory data are
  not available, the comptroller may require taxpayers who make
  taxable sales or uses of those lubricants, of sporting goods, of
  fireworks, of computer equipment, of covered television equipment,
  or of horse feed, horse supplements, horse tack, horse bedding and
  grooming supplies, or other taxable expenditures directly related
  to horse ownership, riding, or boarding to report to the
  comptroller as necessary to make the allocation required by
  Subsection (b), (c), (c-2), [or] (c-3), (c-4), or (c-5).
         SECTION 4.  Section 151.801(e), Tax Code, is amended by
  adding Subdivisions (6) and (7) to read as follows:
               (6)  "Computer equipment" has the meaning assigned by
  Section 361.952, Health and Safety Code.
               (7)  "Covered television equipment" has the meaning
  assigned by Section 361.971, Health and Safety Code.
         SECTION 5.  This Act takes effect September 1, 2023.