81R27479 SMH-F
By: Isett, Villarreal H.B. No. 3699
Substitute the following for H.B. No. 3699:
By: Oliveira C.S.H.B. No. 3699
A BILL TO BE ENTITLED
AN ACT
relating to eligibility for and the effect for school finance
purposes of the ad valorem tax exemption for pollution control
property and the adjustment of the rollback tax rate of a taxing
unit to compensate for the costs of compliance with pollution
control requirements.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.31, Tax Code, is amended by amending
Subsection (k) and adding Subsection (n) to read as follows:
(k) The Texas Commission on Environmental Quality shall
adopt rules establishing a nonexclusive list of facilities,
devices, or methods for the control of air, water, or land
pollution, which must include:
(1) coal cleaning or refining facilities;
(2) atmospheric or pressurized and bubbling or
circulating fluidized bed combustion systems and gasification
fluidized bed combustion combined cycle systems;
(3) ultra-supercritical pulverized coal boilers;
(4) flue gas recirculation components;
(5) syngas purification systems and gas-cleanup
units;
(6) enhanced heat recovery systems;
(7) exhaust heat recovery boilers;
(8) heat recovery steam generators;
(9) superheaters and evaporators;
(10) enhanced steam turbine systems;
(11) methanation;
(12) coal combustion or gasification byproduct and
coproduct handling, storage, or treatment facilities;
(13) biomass cofiring storage, distribution, and
firing systems;
(14) coal cleaning or drying processes, such as coal
drying/moisture reduction, air jigging, precombustion
decarbonization, and coal flow balancing technology;
(15) oxy-fuel combustion technology, amine or chilled
ammonia scrubbing, fuel or emission conversion through the use of
catalysts, enhanced scrubbing technology, modified combustion
technology such as chemical looping, and cryogenic technology;
(16) if a state or federal governmental entity [the
United States Environmental Protection Agency] adopts a final rule
or regulation regulating carbon dioxide as a pollutant, property
that is used, constructed, acquired, or installed wholly or partly
to capture or transport carbon dioxide from an anthropogenic source
in this state that is geologically sequestered in this state;
(17) fuel cells generating electricity using hydrogen
derived from coal, biomass, petroleum coke, or solid waste; and
(18) any other equipment designed to prevent, capture,
abate, or monitor nitrogen oxides, volatile organic compounds,
particulate matter, mercury, carbon monoxide, or any criteria
pollutant.
(n) Notwithstanding the other provisions of this section, a
person may not receive an exemption under this section for property
described by Subsection (k)(16) unless the property was placed into
service after September 1, 2009.
SECTION 2. Section 26.045, Tax Code, is amended by amending
Subsection (f) and adding Subsection (j) to read as follows:
(f) The Texas Commission on Environmental Quality shall
adopt rules establishing a nonexclusive list of facilities,
devices, or methods for the control of air, water, or land
pollution, which must include:
(1) coal cleaning or refining facilities;
(2) atmospheric or pressurized and bubbling or
circulating fluidized bed combustion systems and gasification
fluidized bed combustion combined cycle systems;
(3) ultra-supercritical pulverized coal boilers;
(4) flue gas recirculation components;
(5) syngas purification systems and gas-cleanup
units;
(6) enhanced heat recovery systems;
(7) exhaust heat recovery boilers;
(8) heat recovery steam generators;
(9) superheaters and evaporators;
(10) enhanced steam turbine systems;
(11) methanation;
(12) coal combustion or gasification byproduct and
coproduct handling, storage, or treatment facilities;
(13) biomass cofiring storage, distribution, and
firing systems;
(14) coal cleaning or drying processes such as coal
drying/moisture reduction, air jigging, precombustion
decarbonization, and coal flow balancing technology;
(15) oxy-fuel combustion technology, amine or chilled
ammonia scrubbing, fuel or emission conversion through the use of
catalysts, enhanced scrubbing technology, modified combustion
technology such as chemical looping, and cryogenic technology;
(16) if a state or federal governmental entity [the
United States Environmental Protection Agency] adopts a final rule
or regulation regulating carbon dioxide as a pollutant, property
that is used, constructed, acquired, or installed wholly or partly
to capture or transport carbon dioxide from an anthropogenic source
in this state that is geologically sequestered in this state;
(17) fuel cells generating electricity using hydrogen
derived from coal, biomass, petroleum coke, or solid waste; and
(18) any other equipment designed to prevent, capture,
abate, or monitor nitrogen oxides, volatile organic compounds,
particulate matter, mercury, carbon monoxide, or any criteria
pollutant.
(j) Notwithstanding the other provisions of this section, a
political subdivision of the state may not obtain an adjustment in
its rollback rate under this section in connection with property
described by Subsection (f)(16) unless the property was placed into
service after September 1, 2009.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2010.