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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing the increase or decrease of the rates of the |
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gasoline and diesel fuel taxes based on the cost of certain highway |
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projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) Subchapter B, Chapter 162, Tax Code, is |
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amended by adding Section 162.1021 to read as follows: |
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Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST |
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INDEX. (a) In this section: |
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(1) "Highway cost index" means the 12-month moving |
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average of the price of materials and labor compiled by the Texas |
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Department of Transportation and incorporated into state highway |
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projects. |
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(2) "Highway cost index percentage change" means the |
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percentage increase or decrease in the highway cost index of a given |
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state fiscal year from the highway cost index of the preceding state |
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fiscal year. |
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(b) Notwithstanding Section 162.102, on January 1 of each |
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year, the rate of the gasoline tax imposed under this subchapter in |
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the preceding year is increased or decreased by a percentage equal |
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to the highway cost index percentage change for the preceding state |
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fiscal year. |
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(c) Not later than December 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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section; |
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(2) provide the new tax rate to the secretary of state |
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for publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the new tax rate. |
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(b) The comptroller shall compute the initial adjusted tax |
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rate as required by Section 162.1021(c), Tax Code, as added by this |
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section, not later than December 1, 2025. The initial adjusted rate |
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takes effect January 1, 2026. |
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SECTION 2. Effective January 1, 2026, Section 162.103(a), |
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Tax Code, is amended to read as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Section 162.102 or 162.1021 on: |
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(1) a person who obtains a refund of tax on gasoline by |
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claiming the gasoline was used for an off-highway purpose, but |
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actually uses the gasoline to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using gasoline on which tax has not been paid; |
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(3) a person who sells to the ultimate consumer |
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gasoline on which tax has not been paid and who knew or had reason to |
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know that the gasoline would be used for a taxable purpose; |
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(4) a person, other than a person exempted under |
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Section 162.104, who acquires gasoline on which tax has not been |
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paid: |
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(A) in an original or subsequent sale; or |
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(B) from any source in this state; and |
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(5) a person who acquires gasoline by any unlawful |
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means, including by purchase through the unauthorized use of a |
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credit card, a debit card, or other money, regardless of whether tax |
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was previously paid on the gasoline or was added to the selling |
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price of the gasoline. |
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SECTION 3. (a) Subchapter C, Chapter 162, Tax Code, is |
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amended by adding Section 162.2021 to read as follows: |
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Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST |
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INDEX. (a) In this section: |
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(1) "Highway cost index" means the 12-month moving |
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|
average of the price of materials and labor compiled by the Texas |
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|
Department of Transportation and incorporated into state highway |
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|
projects. |
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(2) "Highway cost index percentage change" means the |
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percentage increase or decrease in the highway cost index of a given |
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state fiscal year from the highway cost index of the preceding state |
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fiscal year. |
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(b) Notwithstanding Section 162.202, on January 1 of each |
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year, the rate of the diesel fuel tax imposed under this subchapter |
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in the preceding year is increased or decreased by a percentage |
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equal to the highway cost index percentage change for the preceding |
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state fiscal year. |
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(c) Not later than December 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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section; |
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(2) provide the new tax rate to the secretary of state |
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for publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the new tax rate. |
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(b) The comptroller shall compute the initial adjusted tax |
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rate as required by Section 162.2021(c), Tax Code, as added by this |
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section, not later than December 1, 2025. The initial adjusted rate |
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takes effect January 1, 2026. |
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SECTION 4. Effective January 1, 2026, Section 162.203(a), |
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Tax Code, is amended to read as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Section 162.202 or 162.2021 on: |
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(1) a person who obtains a refund of tax on diesel fuel |
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by claiming the diesel fuel was used for an off-highway purpose, but |
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actually uses the diesel fuel to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using diesel fuel on which tax has not been paid; |
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(3) a person who sells to the ultimate consumer diesel |
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fuel on which a tax has not been paid and who knew or had reason to |
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know that the diesel fuel would be used for a taxable purpose; |
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(4) a person, other than a person exempted under |
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Section 162.204, who acquires diesel fuel on which tax has not been |
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paid: |
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(A) in an original or subsequent sale; or |
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(B) from any source in this state; and |
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(5) a person who acquires diesel fuel by any unlawful |
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means, including by purchase through the unauthorized use of a |
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credit card, a debit card, or other money, regardless of whether tax |
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was previously paid on the diesel fuel or was added to the selling |
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price of the diesel fuel. |
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SECTION 5. Effective January 1, 2026, Section 20.002(d), |
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Transportation Code, is amended to read as follows: |
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(d) The fee imposed by this section is equal to 25 percent of |
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the diesel fuel tax rate prescribed by [imposed under] Section |
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162.202 or 162.2021, Tax Code. |
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SECTION 6. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2025. |