83S10053 JAM-D
By: Lucio S.B. No. 33
A BILL TO BE ENTITLED
AN ACT
relating to the state highway fund.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended
by adding Section 151.0029 to read as follows:
Sec. 151.0029. "AUTOMOTIVE ACCESSORY". "Automotive
accessory" means an item that is used in conjunction with or
attached to an automobile but is not essential to the basic function
of an automobile. The term includes aftermarket modifications and
electronics, cleaning products, floor mats, air fresheners, paint,
and window tinting.
SECTION 2. Section 151.801, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsection (b-1) to
read as follows:
(a) Except for the amounts allocated under Subsections (b),
(b-1), and (c), all proceeds from the collection of the taxes
imposed by this chapter shall be deposited to the credit of the
general revenue fund.
(b-1) The amount of the proceeds from the collection of the
taxes imposed by this chapter on the sale, storage, or use of new
and used motor vehicle tires, new and used motor vehicle parts, and
new automotive accessories shall be deposited to the credit of the
state highway fund.
(d) The comptroller shall determine the amount to be
deposited to the highway fund under Subsections [Subsection] (b)
and (b-1) according to available statistical data indicating the
estimated average or actual consumption or sales of lubricants used
to propel motor vehicles over the public roadways, new and used
motor vehicle tires, new and used motor vehicle parts, and new
automotive accessories. The comptroller shall determine the
amounts to be deposited to the funds or accounts under Subsection
(c) according to available statistical data indicating the
estimated or actual total receipts in this state from taxable sales
of sporting goods. If satisfactory data are not available, the
comptroller may require taxpayers who make taxable sales or uses of
those lubricants, motor vehicle tires, motor vehicle parts,
automotive accessories, or [of] sporting goods to report to the
comptroller as necessary to make the allocation required by
Subsection (b), (b-1), or (c).
SECTION 3. Section 162.5045, Tax Code, is amended to read as
follows:
Sec. 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL
FUEL USED OFF-HIGHWAY. On or before the fifth workday after the end
of each month, the comptroller shall determine as accurately as
possible for the period since the latest determination under this
section the number of gallons of undyed diesel fuel used for
purposes other than to propel a motor vehicle on the public highways
of this state. From the number of gallons so determined, the
comptroller shall compute the amount of taxes that were paid on that
undyed diesel fuel and shall allocate and deposit that amount to the
credit of the state highway [general revenue] fund.
SECTION 4. Section 201.115(d), Transportation Code, is
amended to read as follows:
(d) Notwithstanding Section 222.001, money in the state
highway fund may be used to repay a loan under this section, if
permissible under the Texas Constitution and appropriated by the
legislature for that purpose.
SECTION 5. Section 222.001, Transportation Code, is amended
by amending Subsection (a) and adding Subsection (c) to read as
follows:
(a) Money that is required to be used for public roadways by
the Texas Constitution or federal law and that is deposited in the
state treasury to the credit of the state highway fund, including
money deposited to the credit of the state highway fund under Title
23, United States Code, may be used only:
(1) to improve the state highway system; or
(2) to mitigate adverse environmental effects that
result directly from construction or maintenance of a state highway
by the department[; or
[(3) by the Department of Public Safety to police the
state highway system and to administer state laws relating to
traffic and safety on public roads].
(c) Except as otherwise provided by this code, money in the
state highway fund that is not described by Subsection (a) may be
used only to improve the state highway system.
SECTION 6. Section 222.073, Transportation Code, is amended
to read as follows:
Sec. 222.073. PURPOSES OF INFRASTRUCTURE BANK. To the
extent permissible under [Notwithstanding] Section 222.001, the
commission shall use money deposited in the bank to:
(1) encourage public and private investment in
transportation facilities both within and outside of the state
highway system, including facilities that contribute to the
multimodal and intermodal transportation capabilities of the
state; and
(2) develop financing techniques designed to:
(A) expand the availability of funding for
transportation projects and to reduce direct state costs;
(B) maximize private and local participation in
financing projects; and
(C) improve the efficiency of the state
transportation system.
SECTION 7. Section 222.002, Transportation Code, is
repealed.
SECTION 8. This Act takes effect September 1, 2015, but only
if the constitutional amendment proposed by the 83rd Legislature,
1st Called Session, 2013, prescribing the purposes for which
revenue from motor vehicle registration fees, taxes on motor fuels
and lubricants, motor vehicle tires and parts, and automotive
accessories, and certain revenues received from the federal
government may be used is approved by the voters. If that amendment
is not approved by the voters, this Act has no effect.