84R993 BEF-D
By: McClendon H.B. No. 395
A BILL TO BE ENTITLED
AN ACT
relating to the rates of the state motor fuel taxes and to the use of
additional revenue derived from those taxes; increasing the rates
of certain 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. Section 162.301(b), Tax Code, is amended to read
as follows:
(b) The liquefied gas tax rate is 25 [15] cents a gallon.
SECTION 4. Sections 162.305(a) and (c), Tax Code, are
amended to read as follows:
(a) A user of liquefied gas for the propulsion of a motor
vehicle on the public highways of this state shall pay in advance
annually on each motor vehicle owned, operated, and licensed in
this state by that person a tax based on the registered gross weight
and mileage driven the previous year in the following schedule:
Less 5,000 10,000 15,000 Less 5,000 10,000 15,000
Less 5,000 10,000 15,000
than to to miles than to to miles
than to to miles
5,000 9,999 14,999 and 5,000 9,999 14,999 and
5,000 9,999 14,999 and
miles miles miles over miles miles miles over
miles miles miles over
Class A: Less than Class A: Less than
Class A: Less than
4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120] 4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
Class B: 4,001 to Class B: 4,001 to
Class B: 4,001 to
10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168] 10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
Class C: 10,001 to Class C: 10,001 to
Class C: 10,001 to
15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192] 15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
Class D: 15,001 to Class D: 15,001 to
Class D: 15,001 to
27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336] 27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
Class E: 27,501 to Class E: 27,501 to
Class E: 27,501 to
43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504] 43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
Class F: 43,501 pounds Class F: 43,501 pounds
Class F: 43,501 pounds
and over 310 [186] 620 [372] 930 [558] 1,240 [744] and over 310 [186] 620 [372] 930 [558] 1,240 [744]
and over 310 [186] 620 [372] 930 [558] 1,240 [744]
tax shall be required for the types of vehicles described below:
Class T: Transit carrier vehicles operated by a transit company--$740 [$444]
SECTION 5. Section 162.353(a), Tax Code, is amended to read
as follows:
(a) The rate of the tax under Sections 162.351 and 162.352
is 25 [15] cents for each:
(1) gasoline gallon equivalent or fractional part of
compressed natural gas or liquefied natural gas; or
(2) diesel gallon equivalent or fractional part of
compressed natural gas or liquefied natural gas.
SECTION 6. 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) This section applies to:
(1) all net proceeds from taxes collected at the rate
provided by Section 162.102 attributable to the portion of the tax
rate that exceeds 20 cents, but does not exceed 30 cents, for each
net gallon or fractional part on which the taxes are imposed;
(2) all net proceeds from taxes collected at the rate
provided by Section 162.202 attributable to the portion of the tax
rate that exceeds 20 cents, but does not exceed 30 cents, for each
net gallon or fractional part on which the taxes are imposed;
(3) all net proceeds from taxes collected at the rate
provided by Section 162.301(b) attributable to the portion of the
tax rate that exceeds 15 cents, but does not exceed 25 cents, for
each gallon on which the taxes are imposed, including the net
proceeds of the taxes collected as provided by Sections 162.305(a)
and (c); and
(4) all net proceeds from taxes collected at the rate
provided by Section 162.353(a) attributable to the portion of the
tax rate that exceeds 15 cents, but does not exceed 25 cents, for
each:
(A) gasoline gallon equivalent or fractional
part of compressed natural gas or liquefied natural gas on which the
taxes are imposed; and
(B) diesel gallon equivalent or fractional part
of compressed natural gas or liquefied natural gas on which the
taxes are imposed.
(b) Notwithstanding any other provision of this chapter,
the money to which this section applies 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.
(c) 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 planning, development, and implementation of
current and future transportation infrastructure projects,
including intermodal transportation projects other than toll
roads, to relieve congestion on public roadways, enhance public
safety, facilitate the movement of commercial freight, or improve
air quality.
SECTION 7. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection and
enforcement of those taxes.
SECTION 8. This Act takes effect September 1, 2015.
Less 5,000 10,000 15,000
than to to miles
5,000 9,999 14,999 and
miles miles miles over
Class A: Less than
4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
Class B: 4,001 to
10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
Class C: 10,001 to
15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
Class D: 15,001 to
27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
Class E: 27,501 to
43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
Class F: 43,501 pounds
and over 310 [186] 620 [372] 930 [558] 1,240 [744]