81R4305 KLA-F
By: Bohac H.B. No. 1431
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for renewable energy
technology.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.359 to read as follows:
Sec. 151.359. RENEWABLE ENERGY TECHNOLOGY. (a) In this
section, "renewable energy technology" has the meaning assigned by
Section 39.904, Utilities Code. The term does not include an
air-source heat pump.
(b) Renewable energy technology and any component of or
repair or replacement part for that technology are exempted from
the taxes imposed by this chapter.
(c) This section expires September 1, 2017.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect September 1, 2009.