82R3695 ALL-D
By: Burnam H.B. No. 3067
A BILL TO BE ENTITLED
AN ACT
relating to a surcharge on certain fuel inefficient vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.001, Tax Code, is amended by adding
Subdivisions (20), (21), and (22) to read as follows:
(20) "Combined fuel economy estimate" means an
estimate of the average number of miles traveled by a vehicle per
gallon of fuel consumed.
(21) "Corporate average fuel economy standard" means a
measure of the average fuel economy of a manufacturer's fleet of
passenger automobiles of the same model year.
(22) "Passenger automobile" means a motor vehicle
defined as a passenger automobile under 49 C.F.R. Section 523.4.
SECTION 2. Subchapter B, Chapter 152, Tax Code, is amended
by adding Section 152.0211 to read as follows:
Sec. 152.0211. FUEL INEFFICIENT PASSENGER AUTOMOBILE
SURCHARGE. (a) A surcharge is imposed on every retail sale, lease,
or use of a new motor vehicle that is a fuel inefficient passenger
automobile.
(b) The amount of the surcharge for a fuel inefficient
passenger automobile under this section is $100.
(c) Except as provided by Subsection (d), a passenger
automobile is considered to be fuel inefficient under this section
if the comptroller determines that, for the automobile's model
year, the automobile's combined fuel economy estimate, as reported
by the United States Environmental Protection Agency, is less than
or equal to the product of the automobile manufacturer's corporate
average fuel economy standard, as established by the National
Highway Traffic Safety Administration, multiplied by 0.9 and
rounded up to the nearest one-tenth mile per gallon.
(d) In determining whether a passenger automobile is fuel
inefficient, and to the extent consistent with federal law, the
comptroller by rule may adopt any other nationally accepted fuel
economy estimates or measures reported or established by an
independent agency or organization that tests and calculates the
fuel economy of passenger automobiles.
(e) The surcharge authorized under this section is
collected at the same time and in the same manner and is
administered and enforced in the same manner as the tax imposed
under this chapter. The comptroller by rule shall adopt any
additional procedures necessary for the collection,
administration, and enforcement of the surcharge authorized under
this section.
SECTION 3. The change in law made by this Act applies only
to a passenger automobile of a model year of 2012 or later.
SECTION 4. This Act takes effect September 1, 2011.