| 1 | 1 | | 81R17739 BEF-D |
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| 2 | 2 | | By: Villarreal H.B. No. 2338 |
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| 3 | 3 | | Substitute the following for H.B. No. 2338: |
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| 4 | 4 | | By: Oliveira C.S.H.B. No. 2338 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the refund of the sales taxes imposed on real property |
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| 10 | 10 | | repair and remodeling services for certain energy efficient |
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| 11 | 11 | | facilities. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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| 14 | 14 | | by adding Section 151.4295 to read as follows: |
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| 15 | 15 | | Sec. 151.4295. TAX REFUND FOR CERTAIN ENERGY EFFICIENT |
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| 16 | 16 | | FACILITIES. (a) The owner of a facility designated as "Energy |
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| 17 | 17 | | Star" by the United States Environmental Protection Agency may |
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| 18 | 18 | | apply to the comptroller for and receive a refund in an amount equal |
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| 19 | 19 | | to the amount paid by the owner for taxes imposed by this chapter on |
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| 20 | 20 | | real property repair and remodeling services performed on the |
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| 21 | 21 | | facility in the 18 months preceding the 12-month period in which the |
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| 22 | 22 | | facility's energy usage data formed the basis of the designation. |
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| 23 | 23 | | (b) The owner of a facility designated as "Designed to Earn |
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| 24 | 24 | | the Energy Star" by the United States Environmental Protection |
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| 25 | 25 | | Agency may apply to the comptroller for and receive a refund in an |
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| 26 | 26 | | amount equal to the amount paid by the owner for taxes imposed by |
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| 27 | 27 | | this chapter on real property repair and remodeling services |
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| 28 | 28 | | performed on the facility in the 18 months immediately following |
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| 29 | 29 | | the date of the facility's designation. |
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| 30 | 30 | | (c) The comptroller may require an applicant under this |
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| 31 | 31 | | section to provide copies of invoices showing amounts of taxes paid |
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| 32 | 32 | | that are claimed for refund and documentation from the United |
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| 33 | 33 | | States Environmental Protection Agency establishing the existence |
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| 34 | 34 | | of a facility's designation. For a facility designated as |
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| 35 | 35 | | "Designed to Earn the Energy Star," the comptroller may also |
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| 36 | 36 | | require a certification by a registered architect on a form |
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| 37 | 37 | | prescribed by the comptroller that the project receiving the |
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| 38 | 38 | | designation was completed in accordance with the requirements to |
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| 39 | 39 | | achieve an Energy Star rating at or above the 75th percentile. |
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| 40 | 40 | | (d) Taxes paid on construction materials are not eligible |
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| 41 | 41 | | for refund under this section. |
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| 42 | 42 | | (e) A reference in this section to the United States |
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| 43 | 43 | | Environmental Protection Agency's "Energy Star" or "Designed to |
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| 44 | 44 | | Earn the Energy Star" designation includes a successor to that |
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| 45 | 45 | | agency or designation. |
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| 46 | 46 | | SECTION 2. (a) The change in law made by this Act does not |
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| 47 | 47 | | affect tax liability accruing before the effective date of this |
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| 48 | 48 | | Act. That liability continues in effect as if this Act had not been |
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| 49 | 49 | | enacted, and the former law is continued in effect for the |
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| 50 | 50 | | collection of taxes due and for civil and criminal enforcement of |
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| 51 | 51 | | the liability for those taxes. |
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| 52 | 52 | | (b) The change in law made by this Act does not establish an |
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| 53 | 53 | | entitlement to a refund of taxes paid before the effective date of |
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| 54 | 54 | | this Act. |
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| 55 | 55 | | SECTION 3. This Act takes effect September 1, 2009. |
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