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.