81R1886 BEF-F
By: Villarreal H.B. No. 2338
A BILL TO BE ENTITLED
AN ACT
relating to the refund of the sales taxes imposed on real property
repair and remodeling services for certain energy efficient
facilities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.4295 to read as follows:
Sec. 151.4295. TAX REFUND FOR CERTAIN ENERGY EFFICIENT
FACILITIES. (a) The owner of a facility designated as "Energy Star"
by the United States Environmental Protection Agency may apply to
the comptroller for and receive a refund in an amount equal to the
amount paid by the owner for taxes imposed by this chapter on real
property repair and remodeling services performed on the facility
in the 18 months preceding the 12-month period in which the
facility's energy usage data formed the basis of the designation.
(b) The owner of a facility designated as "Designed to Earn
the Energy Star" by the United States Environmental Protection
Agency may apply to the comptroller for and receive a refund in an
amount equal to the amount paid by the owner for taxes imposed by
this chapter on real property repair and remodeling services
performed on the facility in the 18 months immediately following
the date of the facility's designation.
(c) The owner of a facility that meets the energy usage
requirements of this subsection may apply to the comptroller for
and receive a refund in an amount equal to the amount paid by the
owner for taxes imposed by this chapter on real property repair and
remodeling services performed on the facility in the 18 months
preceding the completion of the real property repair and remodeling
services. To qualify for a refund under this subsection, a facility
must consume at least 25 percent less energy, measured in thousands
of British thermal units, in the 12-month period immediately
following the completion of the real property repair and remodeling
services than the facility consumed in the 12-month period
preceding the start of the real property repair and remodeling
services. An applicant for a refund under this subsection must
include a certification by a registered architect or licensed
engineer on a form prescribed by the comptroller of the energy usage
data used to qualify for the refund. The applicant shall maintain
copies of the energy records supporting the application for a
period of 10 years after the application is submitted and allow the
comptroller to examine the records on request.
(d) The comptroller may require an applicant under this
section to provide copies of invoices showing amounts of taxes paid
that are claimed for refund and documentation from the United
States Environmental Protection Agency establishing the existence
of a facility's designation. For a facility designated as
"Designed to Earn the Energy Star," the comptroller may also
require a certification by a registered architect on a form
prescribed by the comptroller that the project receiving the
designation was completed in accordance with the requirements to
achieve an Energy Star rating at or above the 75th percentile.
(e) Taxes paid on construction materials are not eligible
for refund under this section.
(f) A reference in this section to the United States
Environmental Protection Agency's "Energy Star" or "Designed to
Earn the Energy Star" designation includes a successor to that
agency or designation.
SECTION 2. (a) The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
(b) The change in law made by this Act does not establish an
entitlement to a refund of taxes paid before the effective date of
this Act.
SECTION 3. This Act takes effect September 1, 2009.