Texas 2009 - 81st Regular

Texas House Bill HB9 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	81R32697 JTS/CBH-F
2	2	By: Truitt, Anchia, Branch, McClendon, H.B. No. 9
3	3	et al.
4	4	Substitute the following for H.B. No. 9:
5	5	By: Pickett C.S.H.B. No. 9
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to transportation funding in this state.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	ARTICLE 1. USE OF STATE HIGHWAY FUND
13	13	SECTION 1.01. Section 201.115(d), Transportation Code, is
14	14	amended to read as follows:
15	15	(d) Notwithstanding Section 222.001, money in the state
16	16	highway fund may be used to repay a loan under this section, if
17	17	permissible under the Texas Constitution and appropriated by the
18	18	legislature for that purpose.
19	19	SECTION 1.02. Section 222.001, Transportation Code, is
20	20	amended to read as follows:
21	21	Sec. 222.001. USE OF STATE HIGHWAY FUND. (a) Money that is
22	22	required to be used for public roadways by the Texas Constitution or
23	23	federal law and that is deposited in the state treasury to the
24	24	credit of the state highway fund, including money deposited to the
25	25	credit of the state highway fund under Title 23, United States Code,
26	26	may be used only:
27	27	(1) to improve the state highway system; or
28	28	(2) to mitigate adverse environmental effects that
29	29	result directly from construction or maintenance of a state highway
30	30	by the department[; or
31	31	[(3) by the Department of Public Safety to police the
32	32	state highway system and to administer state laws relating to
33	33	traffic and safety on public roads].
34	34	(b) If the Texas Constitution dedicates a portion of the net
35	35	revenue derived from the taxes imposed on motor fuels for the
36	36	purpose of constructing, maintaining, and operating passenger
37	37	rail, transit rail, and freight rail, the money may be used only to:
38	38	(1) improve a passenger or freight rail facility,
39	39	including a passenger or freight rail facility of:
40	40	(A) a transit authority under Chapter 451;
41	41	(B) a transportation authority under Chapter 452
42	42	or 460;
43	43	(C) a transit department under Chapter 453; or
44	44	(D) a regional mobility authority under Chapter
45	45	370; or
46	46	(2) mitigate adverse environmental effects that
47	47	result directly from construction or maintenance of a project
48	48	described in Subdivision (1).
49	49	(c) Except as otherwise provided by this code, money in the
50	50	state highway fund that is not described by Subsection (a) or (b)
51	51	may be used only to improve the state highway system.
52	52	SECTION 1.03. Section 222.073, Transportation Code, is
53	53	amended to read as follows:
54	54	Sec. 222.073. PURPOSES OF INFRASTRUCTURE BANK. To the
55	55	extent permissible under [Notwithstanding] Section 222.001, the
56	56	commission shall use money deposited in the bank to:
57	57	(1) encourage public and private investment in
58	58	transportation facilities both within and outside of the state
59	59	highway system, including facilities that contribute to the
60	60	multimodal and intermodal transportation capabilities of the
61	61	state; and
62	62	(2) develop financing techniques designed to:
63	63	(A) expand the availability of funding for
64	64	transportation projects and to reduce direct state costs;
65	65	(B) maximize private and local participation in
66	66	financing projects; and
67	67	(C) improve the efficiency of the state
68	68	transportation system.
69	69	SECTION 1.04. Section 222.002, Transportation Code, is
70	70	repealed.
71	71	SECTION 1.05. This article takes effect September 1, 2011.
72	72	ARTICLE 2. MOTOR FUELS TAXES
73	73	SECTION 2.01. Section 162.102, Tax Code, is amended to read
74	74	as follows:
75	75	Sec. 162.102. TAX RATE. Except as provided by Section
76	76	162.1025, the [The] gasoline tax rate is 20 cents for each net
77	77	gallon or fractional part on which the tax is imposed under Section
78	78	162.101.
79	79	SECTION 2.02. Subchapter B, Chapter 162, Tax Code, is
80	80	amended by adding Section 162.1025 to read as follows:
81	81	Sec. 162.1025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
82	82	PRICE INDEX. (a) In this section:
83	83	(1) "Producer price index" means the producer price
84	84	index for highway and street construction published by the United
85	85	States Department of Labor.
86	86	(2) "Producer price index percentage change" means the
87	87	percentage increase or decrease, not to exceed five percent, in the
88	88	producer price index of a given state fiscal year from the producer
89	89	price index of the preceding state fiscal year.
90	90	(b) Subject to Subsections (c) and (d), on October 1 of each
91	91	year, the rate of the gasoline tax imposed under this subchapter is
92	92	increased or decreased by an amount that is equal to the producer
93	93	price index percentage change for the preceding fiscal year
94	94	multiplied by the rate of the state gasoline tax on August 1 of that
95	95	year.
96	96	(c) If the computation required by Subsection (b) will
97	97	result in a tax rate that is less than 20 cents for each net gallon
98	98	or fractional part on which the tax is imposed under Section
99	99	162.101, the comptroller shall set the tax rate at 20 cents.
100	100	(d) The rate of the gasoline tax imposed under this
101	101	subchapter may not be:
102	102	(1) increased by a total of more than three cents each
103	103	state fiscal biennium; or
104	104	(2) increased or decreased under this section on or
105	105	after September 1, 2022.
106	106	(e) Not later than September 1 of each year, the comptroller
107	107	shall:
108	108	(1) compute the new tax rate as provided by this
109	109	section;
110	110	(2) give the new tax rate to the secretary of state for
111	111	publication in the Texas Register; and
112	112	(3) notify each license holder under this subchapter
113	113	of the applicable new tax rate.
114	114	SECTION 2.03. Section 162.103(a), Tax Code, is amended to
115	115	read as follows:
116	116	(a) A backup tax is imposed at the rate prescribed by
117	117	Sections [Section] 162.102 and 162.1025 on:
118	118	(1) a person who obtains a refund of tax on gasoline by
119	119	claiming the gasoline was used for an off-highway purpose, but
120	120	actually uses the gasoline to operate a motor vehicle on a public
121	121	highway;
122	122	(2) a person who operates a motor vehicle on a public
123	123	highway using gasoline on which tax has not been paid; and
124	124	(3) a person who sells to the ultimate consumer
125	125	gasoline on which tax has not been paid and who knew or had reason to
126	126	know that the gasoline would be used for a taxable purpose.
127	127	SECTION 2.04. Section 162.113(e), Tax Code, is amended to
128	128	read as follows:
129	129	(e) A licensed distributor or licensed importer who makes
130	130	timely payments of the gasoline tax imposed under this subchapter
131	131	is entitled to retain an amount equal to 0.30 [1.75] percent of the
132	132	total taxes to be paid to the supplier or permissive supplier to
133	133	cover administrative expenses.
134	134	SECTION 2.05. Section 162.116(b), Tax Code, is amended to
135	135	read as follows:
136	136	(b) A supplier or permissive supplier that timely pays the
137	137	tax to this state may deduct from the amount of tax due a collection
138	138	allowance equal to one-half of one [two] percent of the amount of
139	139	tax payable to this state.
140	140	SECTION 2.06. Section 162.119(b), Tax Code, is amended to
141	141	read as follows:
142	142	(b) An importer of gasoline that timely files a return and
143	143	payment may deduct from the amount of tax payable with the return a
144	144	collection allowance equal to one-half of one [two] percent of the
145	145	amount of tax payable to this state.
146	146	SECTION 2.07. Section 162.127(f), Tax Code, is amended to
147	147	read as follows:
148	148	(f) After examination of the refund claim, the comptroller,
149	149	before issuing a refund warrant, shall deduct from the amount of the
150	150	refund the one-half of one [two] percent deducted originally by the
151	151	license holder on the first sale or distribution of the gasoline.
152	152	SECTION 2.08. Section 162.202, Tax Code, is amended to read
153	153	as follows:
154	154	Sec. 162.202. TAX RATE. Except as provided by Section
155	155	162.2025, the [The] diesel fuel tax rate is 20 cents for each net
156	156	gallon or fractional part on which the tax is imposed under Section
157	157	162.201.
158	158	SECTION 2.09. Subchapter C, Chapter 162, Tax Code, is
159	159	amended by adding Section 162.2025 to read as follows:
160	160	Sec. 162.2025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
161	161	PRICE INDEX. (a) In this section:
162	162	(1) "Producer price index" means the producer price
163	163	index for highway and street construction published by the United
164	164	States Department of Labor.
165	165	(2) "Producer price index percentage change" means the
166	166	percentage increase or decrease, not to exceed five percent, in the
167	167	producer price index of a given state fiscal year from the producer
168	168	price index of the preceding state fiscal year.
169	169	(b) Subject to Subsections (c) and (d), on October 1 of each
170	170	year, the rate of the diesel fuel tax imposed under this subchapter
171	171	is increased or decreased by an amount that is equal to the producer
172	172	price index percentage change for the preceding fiscal year
173	173	multiplied by the rate of the state diesel fuel tax on August 1 of
174	174	that year.
175	175	(c) If the computation required by Subsection (b) will
176	176	result in a tax rate that is less than 20 cents for each net gallon
177	177	or fractional part on which the tax is imposed under Section
178	178	162.201, the comptroller shall set the tax rate at 20 cents.
179	179	(d) The rate of the diesel fuel tax imposed under this
180	180	subchapter may not be:
181	181	(1) increased by a total of more than three cents each
182	182	state fiscal biennium; or
183	183	(2) increased or decreased under this section on or
184	184	after September 1, 2022.
185	185	(e) Not later than September 1 of each year, the comptroller
186	186	shall:
187	187	(1) compute the new tax rate as provided by this
188	188	section;
189	189	(2) give the new tax rate to the secretary of state for
190	190	publication in the Texas Register; and
191	191	(3) notify each license holder under this subchapter
192	192	of the applicable new tax rate.
193	193	SECTION 2.10. Section 162.203(a), Tax Code, is amended to
194	194	read as follows:
195	195	(a) A backup tax is imposed at the rate prescribed by
196	196	Sections [Section] 162.202 and 162.2025 on:
197	197	(1) a person who obtains a refund of tax on diesel fuel
198	198	by claiming the diesel fuel was used for an off-highway purpose, but
199	199	actually uses the diesel fuel to operate a motor vehicle on a public
200	200	highway;
201	201	(2) a person who operates a motor vehicle on a public
202	202	highway using diesel fuel on which tax has not been paid; and
203	203	(3) a person who sells to the ultimate consumer diesel
204	204	fuel on which a tax has not been paid and who knew or had reason to
205	205	know that the diesel fuel would be used for a taxable purpose.
206	206	SECTION 2.11. Section 162.214(e), Tax Code, is amended to
207	207	read as follows:
208	208	(e) A licensed distributor or licensed importer who makes
209	209	timely payments of the diesel fuel tax imposed under this
210	210	subchapter is entitled to retain an amount equal to 0.30 [1.75]
211	211	percent of the total taxes to be paid to the supplier or permissive
212	212	supplier to cover administrative expenses.
213	213	SECTION 2.12. Section 162.217(b), Tax Code, is amended to
214	214	read as follows:
215	215	(b) A supplier or permissive supplier that timely pays the
216	216	tax to this state may deduct from the amount of tax due a collection
217	217	allowance equal to one-half of one [two] percent of the amount of
218	218	tax payable to this state.
219	219	SECTION 2.13. Section 162.220(b), Tax Code, is amended to
220	220	read as follows:
221	221	(b) An importer of diesel fuel that timely files a return
222	222	and payment may deduct from the amount of tax payable with the
223	223	return a collection allowance equal to one-half of one [two]
224	224	percent of the amount of tax payable to this state.
225	225	SECTION 2.14. Section 162.229(f), Tax Code, is amended to
226	226	read as follows:
227	227	(f) After examination of the refund claim, the comptroller,
228	228	before issuing a refund warrant, shall deduct from the amount of the
229	229	refund the one-half of one [two] percent deducted originally by the
230	230	license holder on the first sale or distribution of the diesel fuel.
231	231	SECTION 2.15. Section 162.308(c), Tax Code, is amended to
232	232	read as follows:
233	233	(c) The tax on one-half of one percent of the taxable
234	234	gallons of liquefied gas sold in this state shall be allocated to
235	235	the licensed dealer making the sale for the expense of collecting,
236	236	accounting for, reporting, and timely remitting the taxes collected
237	237	and for keeping the records. The allocation allowance shall be
238	238	deducted by the licensed dealer when paying the tax to this state.
239	239	SECTION 2.16. Section 162.311(c), Tax Code, is amended to
240	240	read as follows:
241	241	(c) A licensed interstate trucker is entitled to a refund of
242	242	the amount of the liquefied gas tax paid under this subchapter on
243	243	each gallon of liquefied gas subsequently used outside this state.
244	244	On verification by the comptroller that the interstate trucker's
245	245	report was timely filed with all information required, the
246	246	comptroller shall issue a warrant to the interstate trucker for the
247	247	amount of the refund less the one-half of one percent deducted
248	248	originally by the licensed dealer making the sale. An interstate
249	249	trucker who fails to file an interstate trucker report by the 25th
250	250	day of the month following the end of a calendar quarter forfeits
251	251	the right to a refund.
252	252	SECTION 2.17. Sections 2.01, 2.02, 2.03, 2.08, 2.09, and
253	253	2.10 of this article take effect only if the constitutional
254	254	amendment proposed by the 81st Legislature, Regular Session, 2009,
255	255	prescribing the purposes for which revenue from motor vehicle
256	256	registration fees and taxes on motor fuels and lubricants and
257	257	certain revenues received by the federal government may be used and
258	258	authorizing the legislature to provide for automatic adjustments of
259	259	the rates of motor fuels taxes is approved by the voters. If that
260	260	amendment is not approved by the voters, those sections of this
261	261	article have no effect.
262	262	SECTION 2.18. If this Act receives the vote necessary for
263	263	immediate effect, Sections 2.04, 2.05, 2.06, 2.07, 2.11, 2.12,
264	264	2.13, 2.14, 2.15, and 2.16 of this article take effect June 1, 2009.
265	265	ARTICLE 3. EFFECTIVE DATE
266	266	SECTION 3.01. Except as otherwise provided by this Act,
267	267	this Act takes effect immediately if it receives a vote of
268	268	two-thirds of all the members elected to each house, as provided by
269	269	Section 39, Article III, Texas Constitution. If this Act does not
270	270	receive the vote necessary for immediate effect, this Act takes
271	271	effect September 1, 2009.