Texas 2009 - 81st Regular

Texas House Bill HB3699 Compare Versions

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Old	New	Differences
1	1	81R27479 SMH-F
2	2	By: Isett, Villarreal H.B. No. 3699
3	3	Substitute the following for H.B. No. 3699:
4	4	By: Oliveira C.S.H.B. No. 3699
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to eligibility for and the effect for school finance
10	10	purposes of the ad valorem tax exemption for pollution control
11	11	property and the adjustment of the rollback tax rate of a taxing
12	12	unit to compensate for the costs of compliance with pollution
13	13	control requirements.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Section 11.31, Tax Code, is amended by amending
16	16	Subsection (k) and adding Subsection (n) to read as follows:
17	17	(k) The Texas Commission on Environmental Quality shall
18	18	adopt rules establishing a nonexclusive list of facilities,
19	19	devices, or methods for the control of air, water, or land
20	20	pollution, which must include:
21	21	(1) coal cleaning or refining facilities;
22	22	(2) atmospheric or pressurized and bubbling or
23	23	circulating fluidized bed combustion systems and gasification
24	24	fluidized bed combustion combined cycle systems;
25	25	(3) ultra-supercritical pulverized coal boilers;
26	26	(4) flue gas recirculation components;
27	27	(5) syngas purification systems and gas-cleanup
28	28	units;
29	29	(6) enhanced heat recovery systems;
30	30	(7) exhaust heat recovery boilers;
31	31	(8) heat recovery steam generators;
32	32	(9) superheaters and evaporators;
33	33	(10) enhanced steam turbine systems;
34	34	(11) methanation;
35	35	(12) coal combustion or gasification byproduct and
36	36	coproduct handling, storage, or treatment facilities;
37	37	(13) biomass cofiring storage, distribution, and
38	38	firing systems;
39	39	(14) coal cleaning or drying processes, such as coal
40	40	drying/moisture reduction, air jigging, precombustion
41	41	decarbonization, and coal flow balancing technology;
42	42	(15) oxy-fuel combustion technology, amine or chilled
43	43	ammonia scrubbing, fuel or emission conversion through the use of
44	44	catalysts, enhanced scrubbing technology, modified combustion
45	45	technology such as chemical looping, and cryogenic technology;
46	46	(16) if a state or federal governmental entity [the
47	47	United States Environmental Protection Agency] adopts a final rule
48	48	or regulation regulating carbon dioxide as a pollutant, property
49	49	that is used, constructed, acquired, or installed wholly or partly
50	50	to capture or transport carbon dioxide from an anthropogenic source
51	51	in this state that is geologically sequestered in this state;
52	52	(17) fuel cells generating electricity using hydrogen
53	53	derived from coal, biomass, petroleum coke, or solid waste; and
54	54	(18) any other equipment designed to prevent, capture,
55	55	abate, or monitor nitrogen oxides, volatile organic compounds,
56	56	particulate matter, mercury, carbon monoxide, or any criteria
57	57	pollutant.
58	58	(n) Notwithstanding the other provisions of this section, a
59	59	person may not receive an exemption under this section for property
60	60	described by Subsection (k)(16) unless the property was placed into
61	61	service after September 1, 2009.
62	62	SECTION 2. Section 26.045, Tax Code, is amended by amending
63	63	Subsection (f) and adding Subsection (j) to read as follows:
64	64	(f) The Texas Commission on Environmental Quality shall
65	65	adopt rules establishing a nonexclusive list of facilities,
66	66	devices, or methods for the control of air, water, or land
67	67	pollution, which must include:
68	68	(1) coal cleaning or refining facilities;
69	69	(2) atmospheric or pressurized and bubbling or
70	70	circulating fluidized bed combustion systems and gasification
71	71	fluidized bed combustion combined cycle systems;
72	72	(3) ultra-supercritical pulverized coal boilers;
73	73	(4) flue gas recirculation components;
74	74	(5) syngas purification systems and gas-cleanup
75	75	units;
76	76	(6) enhanced heat recovery systems;
77	77	(7) exhaust heat recovery boilers;
78	78	(8) heat recovery steam generators;
79	79	(9) superheaters and evaporators;
80	80	(10) enhanced steam turbine systems;
81	81	(11) methanation;
82	82	(12) coal combustion or gasification byproduct and
83	83	coproduct handling, storage, or treatment facilities;
84	84	(13) biomass cofiring storage, distribution, and
85	85	firing systems;
86	86	(14) coal cleaning or drying processes such as coal
87	87	drying/moisture reduction, air jigging, precombustion
88	88	decarbonization, and coal flow balancing technology;
89	89	(15) oxy-fuel combustion technology, amine or chilled
90	90	ammonia scrubbing, fuel or emission conversion through the use of
91	91	catalysts, enhanced scrubbing technology, modified combustion
92	92	technology such as chemical looping, and cryogenic technology;
93	93	(16) if a state or federal governmental entity [the
94	94	United States Environmental Protection Agency] adopts a final rule
95	95	or regulation regulating carbon dioxide as a pollutant, property
96	96	that is used, constructed, acquired, or installed wholly or partly
97	97	to capture or transport carbon dioxide from an anthropogenic source
98	98	in this state that is geologically sequestered in this state;
99	99	(17) fuel cells generating electricity using hydrogen
100	100	derived from coal, biomass, petroleum coke, or solid waste; and
101	101	(18) any other equipment designed to prevent, capture,
102	102	abate, or monitor nitrogen oxides, volatile organic compounds,
103	103	particulate matter, mercury, carbon monoxide, or any criteria
104	104	pollutant.
105	105	(j) Notwithstanding the other provisions of this section, a
106	106	political subdivision of the state may not obtain an adjustment in
107	107	its rollback rate under this section in connection with property
108	108	described by Subsection (f)(16) unless the property was placed into
109	109	service after September 1, 2009.
110	110	SECTION 3. This Act applies only to ad valorem taxes imposed
111	111	for a tax year beginning on or after the effective date of this Act.
112	112	SECTION 4. This Act takes effect January 1, 2010.