Texas 2009 - 81st Regular

Texas House Bill HB346 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R1886 BEF-F
2	2	By: Straus H.B. No. 346
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the refund of the sales taxes imposed on real property
8	8	repair and remodeling services for certain energy efficient
9	9	facilities.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
12	12	by adding Section 151.4295 to read as follows:
13	13	Sec. 151.4295. TAX REFUND FOR CERTAIN ENERGY EFFICIENT
14	14	FACILITIES. (a) The owner of a facility designated as "Energy Star"
15	15	by the United States Environmental Protection Agency may apply to
16	16	the comptroller for and receive a refund in an amount equal to the
17	17	amount paid by the owner for taxes imposed by this chapter on real
18	18	property repair and remodeling services performed on the facility
19	19	in the 18 months preceding the 12-month period in which the
20	20	facility's energy usage data formed the basis of the designation.
21	21	(b) The owner of a facility designated as "Designed to Earn
22	22	the Energy Star" by the United States Environmental Protection
23	23	Agency may apply to the comptroller for and receive a refund in an
24	24	amount equal to the amount paid by the owner for taxes imposed by
25	25	this chapter on real property repair and remodeling services
26	26	performed on the facility in the 18 months immediately following
27	27	the date of the facility's designation.
28	28	(c) The owner of a facility that meets the energy usage
29	29	requirements of this subsection may apply to the comptroller for
30	30	and receive a refund in an amount equal to the amount paid by the
31	31	owner for taxes imposed by this chapter on real property repair and
32	32	remodeling services performed on the facility in the 18 months
33	33	preceding the completion of the real property repair and remodeling
34	34	services. To qualify for a refund under this subsection, a facility
35	35	must consume at least 25 percent less energy, measured in thousands
36	36	of British thermal units, in the 12-month period immediately
37	37	following the completion of the real property repair and remodeling
38	38	services than the facility consumed in the 12-month period
39	39	preceding the start of the real property repair and remodeling
40	40	services. An applicant for a refund under this subsection must
41	41	include a certification by a registered architect or licensed
42	42	engineer on a form prescribed by the comptroller of the energy usage
43	43	data used to qualify for the refund. The applicant shall maintain
44	44	copies of the energy records supporting the application for a
45	45	period of 10 years after the application is submitted and allow the
46	46	comptroller to examine the records on request.
47	47	(d) The comptroller may require an applicant under this
48	48	section to provide copies of invoices showing amounts of taxes paid
49	49	that are claimed for refund and documentation from the United
50	50	States Environmental Protection Agency establishing the existence
51	51	of a facility's designation. For a facility designated as
52	52	"Designed to Earn the Energy Star," the comptroller may also
53	53	require a certification by a registered architect on a form
54	54	prescribed by the comptroller that the project receiving the
55	55	designation was completed in accordance with the requirements to
56	56	achieve an Energy Star rating at or above the 75th percentile.
57	57	(e) Taxes paid on construction materials are not eligible
58	58	for refund under this section.
59	59	(f) A reference in this section to the United States
60	60	Environmental Protection Agency's "Energy Star" or "Designed to
61	61	Earn the Energy Star" designation includes a successor to that
62	62	agency or designation.
63	63	SECTION 2. (a) The change in law made by this Act does not
64	64	affect tax liability accruing before the effective date of this
65	65	Act. That liability continues in effect as if this Act had not been
66	66	enacted, and the former law is continued in effect for the
67	67	collection of taxes due and for civil and criminal enforcement of
68	68	the liability for those taxes.
69	69	(b) The change in law made by this Act does not establish an
70	70	entitlement to a refund of taxes paid before the effective date of
71	71	this Act.
72	72	SECTION 3. This Act takes effect September 1, 2009.