82R11653 TJB-F
By: Taylor of Galveston H.B. No. 2815
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of energy
storage systems or technologies used wholly or partly as a
facility, device, or method for the control of air pollution.
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 (k-1) 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 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 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; and
(19) energy storage systems or technologies with a
storage capacity of at least 10 megawatts, including grid scale
batteries, flywheels, and compressed air energy storage systems.
(k-1) Energy storage systems or technologies described by
Subsection (k)(19) that are used to provide reliability services to
an electrical grid within an area designated as a nonattainment
area within the meaning of Section 107(d) of the federal Clean Air
Act (42 U.S.C. Section 7407(d)) are considered to be used wholly as
devices for the control of air pollution.
SECTION 2. The changes in law made by this Act apply only to
ad valorem taxes imposed for a tax year beginning on or after the
effective date of this Act.
SECTION 3. This Act takes effect January 1, 2012.