Texas 2013 - 83rd Regular

Texas House Bill HB3086

Filed
 
Out of House Committee
 
Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 

Caption

Relating to an optional exemption from the diesel fuel tax for materials blended with taxable diesel fuel.

Impact

This bill modifies tax obligations related to the sale of blended diesel fuel, thereby impacting businesses involved in fuel distribution and sales. By allowing the election to treat certain blended materials as taxable diesel fuel, it may streamline certain procedural aspects for dealers, possibly enhancing regulatory compliance. However, it specifies that these materials, once blended, remain subject to tax, meaning the exemption does not extend further along the sales chain.

Summary

House Bill 3086 introduces an optional exemption from the diesel fuel tax specifically for materials that are blended with taxable diesel fuel. The amendment to Section 162.204 of the Texas Tax Code allows a person subject to Section 162.201 to elect to collect and remit the diesel fuel tax as if the materials were taxable diesel fuel instead of claiming the exemption. This change aims to simplify tax reporting and compliance for dealers selling diesel fuel that has been blended with these materials.

Contention

There was broad support for HB 3086, as evidenced by the unanimous vote of 147 in favor during its third reading in the House, suggesting minimal contention at the legislative level. However, potential concerns may arise from industry stakeholders regarding the implications of such tax regulations on their operational dynamics. The bill’s straightforward approach to tax treatment could provoke discussions on fairness and competitive practices within the fuel market, particularly relating to how tax implications may influence pricing and market access.

Companion Bills

No companion bills found.

Previously Filed As

TX HB654

Relating to the exemption of hospitals from the diesel fuel tax.

TX HB2763

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

TX HB2737

Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

TX SB1438

Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

TX HB3599

Relating to an exemption from certain motor fuel taxes for, and registration fees for motor vehicles owned by, certain nonprofit food banks.

TX HB3651

Relating to motor fuel taxes.

TX SB254

Relating to increasing the rates of the state gasoline and diesel fuel taxes.

TX HB2226

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

TX HB321

Relating to authorizing the increase or decrease of the rates of the gasoline and diesel fuel taxes based on the cost of certain highway projects.

TX HB5250

Relating to fees on and grants for fuel ethanol, renewable methane, biodiesel, and renewable diesel.

Similar Bills

No similar bills found.