| 1 | 1 | | 81R4305 KLA-F |
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| 2 | 2 | | By: Bohac H.B. No. 1431 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the sales tax for renewable energy |
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| 8 | 8 | | technology. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.359 to read as follows: |
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| 12 | 12 | | Sec. 151.359. RENEWABLE ENERGY TECHNOLOGY. (a) In this |
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| 13 | 13 | | section, "renewable energy technology" has the meaning assigned by |
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| 14 | 14 | | Section 39.904, Utilities Code. The term does not include an |
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| 15 | 15 | | air-source heat pump. |
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| 16 | 16 | | (b) Renewable energy technology and any component of or |
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| 17 | 17 | | repair or replacement part for that technology are exempted from |
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| 18 | 18 | | the taxes imposed by this chapter. |
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| 19 | 19 | | (c) This section expires September 1, 2017. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 21 | | affect taxes imposed before the effective date of this Act, and the |
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| 22 | 22 | | law in effect before the effective date of this Act is continued in |
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| 23 | 23 | | effect for purposes of the liability for and collection of those |
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| 24 | 24 | | taxes. |
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| 25 | 25 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 26 | 26 | | receives a vote of two-thirds of all the members elected to each |
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| 27 | 27 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 28 | 28 | | If this Act does not receive the vote necessary for effect on that |
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| 29 | 29 | | date, this Act takes effect September 1, 2009. |
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