Texas 2015 - 84th Regular

Texas House Bill HB395 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R993 BEF-D
2	2	By: McClendon H.B. No. 395
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the rates of the state motor fuel taxes and to the use of
8	8	additional revenue derived from those taxes; increasing the rates
9	9	of certain taxes.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 162.102, Tax Code, is amended to read as
12	12	follows:
13	13	Sec. 162.102. TAX RATE. The gasoline tax rate is
14	14	30 [20] cents for each net gallon or fractional part on which the
15	15	tax is imposed under Section 162.101.
16	16	SECTION 2. Section 162.202, Tax Code, is amended to read as
17	17	follows:
18	18	Sec. 162.202. TAX RATE. The diesel fuel tax rate is
19	19	30 [20] cents for each net gallon or fractional part on which the
20	20	tax is imposed under Section 162.201.
21	21	SECTION 3. Section 162.301(b), Tax Code, is amended to read
22	22	as follows:
23	23	(b) The liquefied gas tax rate is 25 [15] cents a gallon.
24	24	SECTION 4. Sections 162.305(a) and (c), Tax Code, are
25	25	amended to read as follows:
26	26	(a) A user of liquefied gas for the propulsion of a motor
27	27	vehicle on the public highways of this state shall pay in advance
28	28	annually on each motor vehicle owned, operated, and licensed in
29	29	this state by that person a tax based on the registered gross weight
30	30	and mileage driven the previous year in the following schedule:
31	31	Less 5,000 10,000 15,000 Less 5,000 10,000 15,000
32	32	Less 5,000 10,000 15,000
33	33	than to to miles than to to miles
34	34	than to to miles
35	35	5,000 9,999 14,999 and 5,000 9,999 14,999 and
36	36	5,000 9,999 14,999 and
37	37	miles miles miles over miles miles miles over
38	38	miles miles miles over
39	39	Class A: Less than Class A: Less than
40	40	Class A: Less than
41	41	4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120] 4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
42	42	4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
43	43	Class B: 4,001 to Class B: 4,001 to
44	44	Class B: 4,001 to
45	45	10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168] 10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
46	46	10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
47	47	Class C: 10,001 to Class C: 10,001 to
48	48	Class C: 10,001 to
49	49	15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192] 15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
50	50	15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
51	51	Class D: 15,001 to Class D: 15,001 to
52	52	Class D: 15,001 to
53	53	27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336] 27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
54	54	27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
55	55	Class E: 27,501 to Class E: 27,501 to
56	56	Class E: 27,501 to
57	57	43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504] 43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
58	58	43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
59	59	Class F: 43,501 pounds Class F: 43,501 pounds
60	60	Class F: 43,501 pounds
61	61	and over 310 [186] 620 [372] 930 [558] 1,240 [744] and over 310 [186] 620 [372] 930 [558] 1,240 [744]
62	62	and over 310 [186] 620 [372] 930 [558] 1,240 [744]
63	63	tax shall be required for the types of vehicles described below:
64	64	Class T: Transit carrier vehicles operated by a transit company--$740 [$444]
65	65	SECTION 5. Section 162.353(a), Tax Code, is amended to read
66	66	as follows:
67	67	(a) The rate of the tax under Sections 162.351 and 162.352
68	68	is 25 [15] cents for each:
69	69	(1) gasoline gallon equivalent or fractional part of
70	70	compressed natural gas or liquefied natural gas; or
71	71	(2) diesel gallon equivalent or fractional part of
72	72	compressed natural gas or liquefied natural gas.
73	73	SECTION 6. Subchapter F, Chapter 162, Tax Code, is amended
74	74	by adding Section 162.507 to read as follows:
75	75	Sec. 162.507. ALLOCATION OF CERTAIN REVENUE TO CERTAIN
76	76	TRANSPORTATION-RELATED PROJECTS. (a) This section applies to:
77	77	(1) all net proceeds from taxes collected at the rate
78	78	provided by Section 162.102 attributable to the portion of the tax
79	79	rate that exceeds 20 cents, but does not exceed 30 cents, for each
80	80	net gallon or fractional part on which the taxes are imposed;
81	81	(2) all net proceeds from taxes collected at the rate
82	82	provided by Section 162.202 attributable to the portion of the tax
83	83	rate that exceeds 20 cents, but does not exceed 30 cents, for each
84	84	net gallon or fractional part on which the taxes are imposed;
85	85	(3) all net proceeds from taxes collected at the rate
86	86	provided by Section 162.301(b) attributable to the portion of the
87	87	tax rate that exceeds 15 cents, but does not exceed 25 cents, for
88	88	each gallon on which the taxes are imposed, including the net
89	89	proceeds of the taxes collected as provided by Sections 162.305(a)
90	90	and (c); and
91	91	(4) all net proceeds from taxes collected at the rate
92	92	provided by Section 162.353(a) attributable to the portion of the
93	93	tax rate that exceeds 15 cents, but does not exceed 25 cents, for
94	94	each:
95	95	(A) gasoline gallon equivalent or fractional
96	96	part of compressed natural gas or liquefied natural gas on which the
97	97	taxes are imposed; and
98	98	(B) diesel gallon equivalent or fractional part
99	99	of compressed natural gas or liquefied natural gas on which the
100	100	taxes are imposed.
101	101	(b) Notwithstanding any other provision of this chapter,
102	102	the money to which this section applies shall be deposited as
103	103	follows:
104	104	(1) one-fourth to the credit of the available school
105	105	fund; and
106	106	(2) the remainder to the credit of the state highway
107	107	fund.
108	108	(c) Subject to the limitations on the use of revenue derived
109	109	from taxes imposed on motor fuels and lubricants prescribed by
110	110	Section 7-a, Article VIII, Texas Constitution, revenue deposited to
111	111	the credit of the state highway fund under this section may be
112	112	appropriated only to the Texas Department of Transportation to
113	113	provide funding for planning, development, and implementation of
114	114	current and future transportation infrastructure projects,
115	115	including intermodal transportation projects other than toll
116	116	roads, to relieve congestion on public roadways, enhance public
117	117	safety, facilitate the movement of commercial freight, or improve
118	118	air quality.
119	119	SECTION 7. The changes in law made by this Act do not affect
120	120	tax liability accruing before the effective date of this Act. That
121	121	liability continues in effect as if this Act had not been enacted,
122	122	and the former law is continued in effect for the collection and
123	123	enforcement of those taxes.
124	124	SECTION 8. This Act takes effect September 1, 2015.
125	125
126	126	Less 5,000 10,000 15,000
127	127
128	128	than to to miles
129	129
130	130	5,000 9,999 14,999 and
131	131
132	132	miles miles miles over
133	133
134	134	Class A: Less than
135	135
136	136	4,000 pounds $ 50 [30] $ 100 [60] $ 150 [90] $200 [120]
137	137
138	138	Class B: 4,001 to
139	139
140	140	10,000 pounds 70 [42] 140 [84] 210 [126] 280 [168]
141	141
142	142	Class C: 10,001 to
143	143
144	144	15,000 pounds 80 [48] 160 [96] 240 [144] 320 [192]
145	145
146	146	Class D: 15,001 to
147	147
148	148	27,500 pounds 140 [84] 280 [168] 420 [252] 560 [336]
149	149
150	150	Class E: 27,501 to
151	151
152	152	43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
153	153
154	154	Class F: 43,501 pounds
155	155
156	156	and over 310 [186] 620 [372] 930 [558] 1,240 [744]