| 1 | 1 | | 81R837 CBH-D |
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| 2 | 2 | | By: Dutton H.B. No. 303 |
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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 labor to install |
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| 8 | 8 | | certain tangible personal property in buildings that obtain LEED |
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| 9 | 9 | | certification. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 12 | 12 | | by adding Section 151.352 to read as follows: |
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| 13 | 13 | | Sec. 151.352. LABOR TO INSTALL CERTAIN TANGIBLE PERSONAL |
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| 14 | 14 | | PROPERTY IN LEED-CERTIFIED BUILDING. (a) Labor to install |
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| 15 | 15 | | tangible personal property is exempted from the taxes imposed by |
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| 16 | 16 | | this chapter and the taxpayer may claim a refund or credit as |
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| 17 | 17 | | provided by this section if: |
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| 18 | 18 | | (1) the tangible personal property is installed in a |
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| 19 | 19 | | building that is designed, constructed, and operated so that the |
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| 20 | 20 | | building obtains certification under the Leadership in Energy and |
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| 21 | 21 | | Environmental Design (LEED) Green Building Rating System; and |
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| 22 | 22 | | (2) the installation of the tangible personal property |
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| 23 | 23 | | results in the awarding of one or more points toward that |
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| 24 | 24 | | certification. |
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| 25 | 25 | | (b) A taxpayer entitled to a credit or refund under this |
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| 26 | 26 | | section may elect to receive either a credit or a refund. A |
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| 27 | 27 | | taxpayer who elects to receive a credit must claim the credit on the |
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| 28 | 28 | | return for a period that ends not later than the first anniversary |
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| 29 | 29 | | of the date on which the taxable event occurred. A taxpayer who |
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| 30 | 30 | | elects to receive a refund must apply to the comptroller for the |
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| 31 | 31 | | refund before or during the calendar year following the year in |
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| 32 | 32 | | which the tax on the labor was paid. |
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| 33 | 33 | | (c) A refund under this section is not a refund of taxes |
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| 34 | 34 | | erroneously collected, and Section 111.064 does not apply. |
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| 35 | 35 | | SECTION 2. The change in law made by this Act does not |
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| 36 | 36 | | affect tax liability accruing before the effective date of this |
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| 37 | 37 | | Act. That liability continues in effect as if this Act had not been |
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| 38 | 38 | | enacted, and the former law is continued in effect for the |
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| 39 | 39 | | collection of taxes due and for civil and criminal enforcement of |
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| 40 | 40 | | the liability for those taxes. |
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| 41 | 41 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 42 | 42 | | receives a vote of two-thirds of all the members elected to each |
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| 43 | 43 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 44 | 44 | | If this Act does not receive the vote necessary for effect on that |
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| 45 | 45 | | date, this Act takes effect October 1, 2009. |
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