83S30043 CJC-D
By: McClendon H.B. No. 17
A BILL TO BE ENTITLED
AN ACT
relating to the rates of the state gasoline and diesel fuel taxes
and to the use of any additional revenue derived from those taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.102, Tax Code, is amended to read as
follows:
Sec. 162.102. TAX RATE. The gasoline tax rate is
30 [20] cents for each net gallon or fractional part on which the
tax is imposed under Section 162.101.
SECTION 2. Section 162.202, Tax Code, is amended to read as
follows:
Sec. 162.202. TAX RATE. The diesel fuel tax rate is
30 [20] cents for each net gallon or fractional part on which the
tax is imposed under Section 162.201.
SECTION 3. Subchapter F, Chapter 162, Tax Code, is amended
by adding Section 162.507 to read as follows:
Sec. 162.507. ALLOCATION OF CERTAIN REVENUE TO CERTAIN
TRANSPORTATION-RELATED PROJECTS. (a) Notwithstanding any other
provision of this chapter, all net proceeds from taxes collected
under Subchapters B and C attributable to the portion of the tax
rates that exceed 20 cents, but do not exceed 30 cents, for each net
gallon or fractional part on which the taxes are imposed shall be
deposited as follows:
(1) one-fourth to the credit of the available school
fund; and
(2) the remainder to the credit of the state highway
fund.
(b) Subject to the limitations on the use of revenue derived
from taxes imposed on motor fuels and lubricants prescribed by
Section 7-a, Article VIII, Texas Constitution, revenue deposited to
the credit of the state highway fund under this section may be
appropriated only to the Texas Department of Transportation to
provide funding for current and future transportation
infrastructure projects, including intermodal projects other than
toll roads, to relieve congestion on public roadways, enhance
public safety, facilitate the movement of commercial freight, and
improve air quality.
SECTION 4. This Act takes effect on the 91st day after the
last day of the legislative session.