Texas 2009 - 81st Regular

Texas House Bill HB3119 Compare Versions

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1	1	81R27630 JE-D
2	2	By: Alvarado, Howard of Fort Bend, H.B. No. 3119
3	3	Villarreal, Taylor, et al.
4	4
5	5
6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to the creation of a pilot program to provide certain
9	9	taxable entities with a franchise tax credit for the acquisition
10	10	and installation of certain air quality monitoring devices to
11	11	monitor the emission of air contaminants.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Chapter 171, Tax Code, is amended by adding
14	14	Subchapter U to read as follows:
15	15	SUBCHAPTER U. PILOT PROGRAM: TAX CREDIT FOR ACQUISITION AND
16	16	INSTALLATION OF CERTAIN AIR QUALITY MONITORING DEVICES
17	17	Sec. 171.901. DEFINITIONS. In this subchapter:
18	18	(1) "Air quality monitoring device" means a device,
19	19	including a device that employs infrared technology, installed or
20	20	placed on the perimeter or within the boundaries of a facility to
21	21	monitor the emission of air contaminants.
22	22	(2) "Commission" means the Texas Commission on
23	23	Environmental Quality or its successor.
24	24	(3) "Executive director" means the executive director
25	25	of the Texas Commission on Environmental Quality.
26	26	(4) "Major source" has the meaning assigned by Title V
27	27	of the federal Clean Air Act (42 U.S.C. Section 7661 et seq.).
28	28	(5) "Nonattainment area" means an area designated
29	29	under Section 107(d) of the federal Clean Air Act (42 U.S.C. Section
30	30	7407).
31	31	Sec. 171.902. FRANCHISE TAX CREDIT PILOT PROGRAM FOR
32	32	CERTAIN TAXABLE ENTITIES. The comptroller shall develop and
33	33	implement a pilot program to:
34	34	(1) provide a qualified taxable entity with a
35	35	franchise tax credit for the acquisition and installation of
36	36	certain air quality monitoring devices to monitor the emission of
37	37	air contaminants; and
38	38	(2) evaluate the feasibility of extending the program
39	39	and expanding it to apply statewide.
40	40	Sec. 171.903. ENTITLEMENT TO CREDIT. A taxable entity is
41	41	entitled to a credit in the amount and under the conditions and
42	42	limitations provided by this subchapter against the tax imposed
43	43	under this chapter.
44	44	Sec. 171.904. QUALIFICATION. (a) A taxable entity
45	45	qualifies for a credit under this subchapter if the taxable entity:
46	46	(1) maintains monitoring of the emission of air
47	47	contaminants from a major source that is located in the
48	48	nonattainment area;
49	49	(2) maintains records that must include the date,
50	50	time, and findings of the measuring and monitoring of the
51	51	emissions; and
52	52	(3) provides the commission a copy of the records on
53	53	the measuring and monitoring of the emissions periodically as
54	54	required by the commission.
55	55	(b) The taxable entity shall maintain records of air quality
56	56	monitoring data on-site for review by the commission, including
57	57	data on:
58	58	(1) each hazardous air pollutant listed under Section
59	59	112 of the federal Clean Air Act (42 U.S.C. Section 7412) that is
60	60	applicable to the major source;
61	61	(2) each air contaminant that the owner or operator
62	62	has reason to believe may be emitted from the major source; and
63	63	(3) any other air contaminant that the executive
64	64	director requests that the owner or operator monitor.
65	65	Sec. 171.905. AMOUNT; LIMITATIONS. (a) The amount of a
66	66	credit under this subchapter is equal to:
67	67	(1) on the first two reports for which the taxable
68	68	entity may claim the credit, 35 percent of the total cost of
69	69	acquiring and installing the air quality monitoring devices; and
70	70	(2) on the next three reports on which the taxable
71	71	entity may claim the credit, 10 percent of the total cost of
72	72	acquiring and installing the air quality monitoring devices.
73	73	(b) The taxable entity must claim the credit on consecutive
74	74	reports.
75	75	(c) The total credit claimed under this subchapter for a
76	76	report may not exceed the amount of franchise tax due after any
77	77	other applicable credits.
78	78	(d) A taxable entity may not convey, assign, or transfer a
79	79	credit under this subchapter to another entity unless all of the
80	80	assets of the taxable entity are conveyed, assigned, or transferred
81	81	in the same transaction.
82	82	Sec. 171.906. APPLICATION FOR CREDIT. A taxable entity
83	83	must apply for a credit under this subchapter on or with the tax
84	84	report for the period for which the credit is claimed. The taxable
85	85	entity shall file with the report a certification from the
86	86	commission confirming that the taxable entity provided the
87	87	commission a copy of the records on the measuring and monitoring of
88	88	the emissions as required by Section 171.904(a).
89	89	Sec. 171.907. RULES. The comptroller shall adopt rules
90	90	necessary to implement this subchapter.
91	91	Sec. 171.908. EVALUATION OF PILOT PROGRAM. The comptroller
92	92	shall evaluate the effectiveness of the pilot program established
93	93	under this subchapter and report the results of the evaluation to
94	94	the legislature not later than February 1, 2013. The report shall
95	95	include:
96	96	(1) the number of taxable entities claiming the credit
97	97	under this subchapter;
98	98	(2) the total amount of credits claimed under this
99	99	subchapter;
100	100	(3) the comptroller's recommendations regarding:
101	101	(A) the extension of the air quality monitoring
102	102	device tax credit program and the expansion of the program
103	103	statewide; and
104	104	(B) methods to enhance the effectiveness,
105	105	simplicity, or any other aspect of the program; and
106	106	(4) any other information the comptroller considers
107	107	meaningful and appropriate.
108	108	Sec. 171.909. TERMINATION OF PILOT PROGRAM; EXPIRATION OF
109	109	SUBCHAPTER. (a) The pilot program terminates and this subchapter
110	110	expires December 31, 2012.
111	111	(b) The expiration of this subchapter does not affect a
112	112	credit that was established under this subchapter before the date
113	113	this subchapter expires. A taxable entity that has any unused
114	114	credits established under this subchapter may continue to apply
115	115	those credits on or with each consecutive report until the date the
116	116	credit would have expired under this subchapter had this subchapter
117	117	not expired, and this subchapter is continued in effect for the
118	118	purposes of determining the amount of the credit the taxable entity
119	119	may claim and the manner in which the taxable entity may claim the
120	120	credit.
121	121	SECTION 2. This Act applies to a report originally due on or
122	122	after the effective date of this Act.
123	123	SECTION 3. This Act takes effect January 1, 2010.