| 1 | 1 | | 84R24852 GRM-D |
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| 2 | 2 | | By: Darby, Bohac H.B. No. 2492 |
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| 3 | 3 | | Substitute the following for H.B. No. 2492: |
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| 4 | 4 | | By: Wray C.S.H.B. No. 2492 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from the sales tax for certain |
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| 10 | 10 | | water-efficient products for a limited period. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 13 | 13 | | by adding Section 151.3335 to read as follows: |
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| 14 | 14 | | Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this |
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| 15 | 15 | | section: |
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| 16 | 16 | | (1) "Water-conserving product": |
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| 17 | 17 | | (A) means tangible personal property that: |
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| 18 | 18 | | (i) is used on private residential property |
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| 19 | 19 | | and is not used for business or trade; and |
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| 20 | 20 | | (ii) when used or planted in an outdoor |
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| 21 | 21 | | residential property, may result in: |
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| 22 | 22 | | (a) water conservation or groundwater |
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| 23 | 23 | | retention; |
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| 24 | 24 | | (b) water table recharge; or |
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| 25 | 25 | | (c) a decrease in ambient air |
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| 26 | 26 | | temperature that limits water evaporation; and |
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| 27 | 27 | | (B) includes: |
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| 28 | 28 | | (i) a soaker or drip-irrigation hose; |
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| 29 | 29 | | (ii) a moisture control for a sprinkler or |
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| 30 | 30 | | irrigation system; |
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| 31 | 31 | | (iii) mulch; |
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| 32 | 32 | | (iv) a rain barrel or an alternative rain |
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| 33 | 33 | | and moisture collection system; and |
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| 34 | 34 | | (v) a permeable ground cover surface that |
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| 35 | 35 | | allows water to reach underground basins, aquifers, or water |
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| 36 | 36 | | collection points. |
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| 37 | 37 | | (2) "WaterSense product" means a product that has been |
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| 38 | 38 | | designated as a WaterSense certified product under the WaterSense |
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| 39 | 39 | | program operated by the United States Environmental Protection |
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| 40 | 40 | | Agency, or a similar successor program. |
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| 41 | 41 | | (b) The sale of a water-conserving product or WaterSense |
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| 42 | 42 | | product is exempted from the taxes imposed by this chapter if the |
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| 43 | 43 | | sale takes place during the period described by Section 151.333(c). |
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| 44 | 44 | | SECTION 2. This Act takes effect July 1, 2015, if it |
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| 45 | 45 | | receives a vote of two-thirds of all the members elected to each |
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| 46 | 46 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 47 | 47 | | If this Act does not receive the vote necessary for effect on that |
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| 48 | 48 | | date, this Act takes effect October 1, 2015. |
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