Texas 2015 - 84th Regular

Texas House Bill HB399

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to taxes wholly or partly deposited to the credit of the state highway fund; increasing the rates of the gasoline and diesel fuel taxes and authorizing the increase or decrease of those rates in subsequent years.

Impact

This legislation will significantly affect the allocation of funds to the state highway fund, which is crucial for maintaining and improving transportation infrastructure. The amendment to the tax code will ensure that a greater percentage of motor fuel tax revenues will be directed toward the highway fund over time. Specifically, the bill mandates that 50% of these taxes will go to the highway fund by 2021, increasing local and state governments' ability to finance infrastructure projects without over-relying on bond issuances. This detailing of allocation percentages clarifies and secures the revenue stream dedicated to highway and road projects.

Summary

House Bill 399 aims to adjust taxation related to gasoline and diesel fuel by increasing the rates of both taxes and allowing for future adjustments based on a specified highway cost index. The proposed changes include raising the gasoline tax from 20 cents to 30 cents per gallon, with further increases permitted according to the highway cost index, which is aimed at making the tax responsive to inflation and the actual costs of highway maintenance and construction. The bill establishes a framework for ongoing rate changes rather than a fixed rate, which is designed to address funding needs for state transportation projects more dynamically.

Contention

While proponents of the bill argue that increased funding for transportation is necessary for public safety and economic growth, critics express concerns over the potential burden on consumers, especially in times of fluctuating fuel prices. Some lawmakers voice apprehension that these increased rates may disproportionately impact low-income families and individuals who rely heavily on personal vehicles for transportation. Furthermore, there is debate regarding the adequacy of the funds raised to meet the actual needs of state infrastructure projects, raising questions about oversight and accountability in the expenditure of these tax revenue increases.

Companion Bills

TX HJR48

Enabling for Proposing a constitutional amendment limiting the permissible uses of the state highway fund, including further limiting the use of additional tax and fee revenue attributable to changes to certain state taxes and fees, to increase revenue for nontolled public highway purposes.

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