81R837 CBH-D
By: Dutton H.B. No. 303
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for labor to install
certain tangible personal property in buildings that obtain LEED
certification.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.352 to read as follows:
Sec. 151.352. LABOR TO INSTALL CERTAIN TANGIBLE PERSONAL
PROPERTY IN LEED-CERTIFIED BUILDING. (a) Labor to install
tangible personal property is exempted from the taxes imposed by
this chapter and the taxpayer may claim a refund or credit as
provided by this section if:
(1) the tangible personal property is installed in a
building that is designed, constructed, and operated so that the
building obtains certification under the Leadership in Energy and
Environmental Design (LEED) Green Building Rating System; and
(2) the installation of the tangible personal property
results in the awarding of one or more points toward that
certification.
(b) A taxpayer entitled to a credit or refund under this
section may elect to receive either a credit or a refund. A
taxpayer who elects to receive a credit must claim the credit on the
return for a period that ends not later than the first anniversary
of the date on which the taxable event occurred. A taxpayer who
elects to receive a refund must apply to the comptroller for the
refund before or during the calendar year following the year in
which the tax on the labor was paid.
(c) A refund under this section is not a refund of taxes
erroneously collected, and Section 111.064 does not apply.
SECTION 2. 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.
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 October 1, 2009.