Texas 2015 - 84th Regular

Texas House Bill HB399 Compare Versions

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

Old	New	Differences
1	1	84R2499 TJB-F
2	2	By: Harless H.B. No. 399
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to taxes wholly or partly deposited to the credit of the
8	8	state highway fund; increasing the rates of the gasoline and diesel
9	9	fuel taxes and authorizing the increase or decrease of those rates
10	10	in subsequent years.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. (a) Section 152.122, Tax Code, is amended to read
13	13	as follows:
14	14	Sec. 152.122. ALLOCATION OF TAX. Subject to Section
15	15	152.1222, the [The] comptroller shall deposit the funds received
16	16	under Section 152.121 [of this code] as follows:
17	17	(1) in the state fiscal year beginning September 1,
18	18	2016, 25 percent to the credit of the state highway fund and 75
19	19	percent [1/4 to the credit of the foundation school fund; and
20	20	[(2) the remaining funds] to the credit of the general
21	21	revenue fund;
22	22	(2) in the state fiscal year beginning September 1,
23	23	2017, 30 percent to the credit of the state highway fund and 70
24	24	percent to the credit of the general revenue fund;
25	25	(3) in the state fiscal year beginning September 1,
26	26	2018, 35 percent to the credit of the state highway fund and 65
27	27	percent to the credit of the general revenue fund;
28	28	(4) in the state fiscal year beginning September 1,
29	29	2019, 40 percent to the credit of the state highway fund and 60
30	30	percent to the credit of the general revenue fund;
31	31	(5) in the state fiscal year beginning September 1,
32	32	2020, 45 percent to the credit of the state highway fund and 55
33	33	percent to the credit of the general revenue fund; and
34	34	(6) in state fiscal years beginning on or after
35	35	September 1, 2021, 50 percent to the credit of the state highway
36	36	fund and 50 percent to the credit of the general revenue fund.
37	37	(b) In addition to the substantive changes made by this
38	38	section, this section conforms Section 152.122, Tax Code, to the
39	39	method of allocating motor vehicle sales and use taxes in effect
40	40	before the effective date of this section. Section 11.04, Chapter 4
41	41	(S.B. 3), Acts of the 72nd Legislature, 1st Called Session, 1991,
42	42	enacted former Section 403.094(h), Government Code, which
43	43	abolished certain state fund dedications and resulted in the
44	44	abolition of the allocation to the foundation school fund effective
45	45	August 31, 1995.
46	46	SECTION 2. (a) Section 162.102, Tax Code, is amended to
47	47	read as follows:
48	48	Sec. 162.102. TAX RATE. The gasoline tax rate is 25 [20]
49	49	cents for each net gallon or fractional part on which the tax is
50	50	imposed under Section 162.101.
51	51	(b) Effective January 1, 2018, Section 162.102, Tax Code, is
52	52	amended to read as follows:
53	53	Sec. 162.102. TAX RATE. The gasoline tax rate is 30 [20]
54	54	cents for each net gallon or fractional part on which the tax is
55	55	imposed under Section 162.101.
56	56	SECTION 3. (a) Effective September 1, 2018, Subchapter B,
57	57	Chapter 162, Tax Code, is amended by adding Section 162.1021 to read
58	58	as follows:
59	59	Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
60	60	INDEX. (a) In this section:
61	61	(1) "Highway cost index" means the 12-month moving
62	62	average of the price of materials and labor compiled by the Texas
63	63	Department of Transportation and incorporated into state highway
64	64	projects.
65	65	(2) "Highway cost index percentage change" means the
66	66	percentage increase or decrease in the highway cost index of a given
67	67	state fiscal year from the highway cost index of the preceding state
68	68	fiscal year.
69	69	(b) Notwithstanding Section 162.102, on January 1 of each
70	70	year, the rate of the gasoline tax imposed under this subchapter is
71	71	increased or decreased by a percentage equal to the highway cost
72	72	index percentage change for the preceding state fiscal year.
73	73	(c) Notwithstanding Subsection (b), the percentage increase
74	74	or decrease may not result in an increase or decrease in the rate
75	75	that exceeds one cent for each net gallon or fractional gallon of
76	76	gasoline on which the tax is imposed under Section 162.101.
77	77	(d) Not later than December 1 of each year, the comptroller
78	78	shall:
79	79	(1) compute the new tax rate as provided by this
80	80	section;
81	81	(2) give the new tax rate to the secretary of state for
82	82	publication in the Texas Register; and
83	83	(3) notify each license holder under this subchapter
84	84	of the applicable new tax rate.
85	85	(b) The comptroller shall compute the initial adjusted tax
86	86	rate as required by Section 162.1021(d), Tax Code, as added by this
87	87	section, not later than December 1, 2018. The initial adjusted rate
88	88	takes effect January 1, 2019.
89	89	SECTION 4. Effective January 1, 2019, Section 162.103(a),
90	90	Tax Code, is amended to read as follows:
91	91	(a) A backup tax is imposed at the rate prescribed by
92	92	Section 162.102 or 162.1021 on:
93	93	(1) a person who obtains a refund of tax on gasoline by
94	94	claiming the gasoline was used for an off-highway purpose, but
95	95	actually uses the gasoline to operate a motor vehicle on a public
96	96	highway;
97	97	(2) a person who operates a motor vehicle on a public
98	98	highway using gasoline on which tax has not been paid;
99	99	(3) a person who sells to the ultimate consumer
100	100	gasoline on which tax has not been paid and who knew or had reason to
101	101	know that the gasoline would be used for a taxable purpose; and
102	102	(4) a person, other than a person exempted under
103	103	Section 162.104, who acquires gasoline on which tax has not been
104	104	paid from any source in this state.
105	105	SECTION 5. (a) Section 162.202, Tax Code, is amended to read
106	106	as follows:
107	107	Sec. 162.202. TAX RATE. The diesel fuel tax rate is 25 [20]
108	108	cents for each net gallon or fractional part on which the tax is
109	109	imposed under Section 162.201.
110	110	(b) Effective January 1, 2018, Section 162.202, Tax Code, is
111	111	amended to read as follows:
112	112	Sec. 162.202. TAX RATE. The diesel fuel tax rate is 30 [20]
113	113	cents for each net gallon or fractional part on which the tax is
114	114	imposed under Section 162.201.
115	115	SECTION 6. (a) Effective September 1, 2018, Subchapter C,
116	116	Chapter 162, Tax Code, is amended by adding Section 162.2021 to read
117	117	as follows:
118	118	Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
119	119	INDEX. (a) In this section:
120	120	(1) "Highway cost index" means the 12-month moving
121	121	average of the price of materials and labor compiled by the Texas
122	122	Department of Transportation and incorporated into state highway
123	123	projects.
124	124	(2) "Highway cost index percentage change" means the
125	125	percentage increase or decrease in the highway cost index of a given
126	126	state fiscal year from the highway cost index of the preceding state
127	127	fiscal year.
128	128	(b) Notwithstanding Section 162.202, on January 1 of each
129	129	year, the rate of the diesel fuel tax imposed under this subchapter
130	130	is increased or decreased by a percentage equal to the highway cost
131	131	index percentage change for the preceding state fiscal year.
132	132	(c) Notwithstanding Subsection (b), the percentage increase
133	133	or decrease may not result in an increase or decrease in the rate
134	134	that exceeds one cent for each net gallon or fractional gallon of
135	135	diesel fuel on which the tax is imposed under Section 162.201.
136	136	(d) Not later than December 1 of each year, the comptroller
137	137	shall:
138	138	(1) compute the new tax rate as provided by this
139	139	section;
140	140	(2) give the new tax rate to the secretary of state for
141	141	publication in the Texas Register; and
142	142	(3) notify each license holder under this subchapter
143	143	of the applicable new tax rate.
144	144	(b) The comptroller shall compute the initial adjusted tax
145	145	rate as required by Section 162.2021(d), Tax Code, as added by this
146	146	section, not later than December 1, 2018. The initial adjusted rate
147	147	takes effect January 1, 2019.
148	148	SECTION 7. Effective January 1, 2019, Section 162.203(a),
149	149	Tax Code, is amended to read as follows:
150	150	(a) A backup tax is imposed at the rate prescribed by
151	151	Section 162.202 or 162.2021 on:
152	152	(1) a person who obtains a refund of tax on diesel fuel
153	153	by claiming the diesel fuel was used for an off-highway purpose, but
154	154	actually uses the diesel fuel to operate a motor vehicle on a public
155	155	highway;
156	156	(2) a person who operates a motor vehicle on a public
157	157	highway using diesel fuel on which tax has not been paid;
158	158	(3) a person who sells to the ultimate consumer diesel
159	159	fuel on which a tax has not been paid and who knew or had reason to
160	160	know that the diesel fuel would be used for a taxable purpose; and
161	161	(4) a person, other than a person exempted under
162	162	Section 162.204, who acquires diesel fuel on which tax has not been
163	163	paid from any source in this state.
164	164	SECTION 8. Subchapter A, Chapter 222, Transportation Code,
165	165	is amended by adding Section 222.0015 to read as follows:
166	166	Sec. 222.0015. USE OF CERTAIN MONEY IN STATE HIGHWAY FUND.
167	167	(a) This section applies only to the following money deposited to
168	168	the credit of the state highway fund:
169	169	(1) all money deposited under Section 152.122, Tax
170	170	Code;
171	171	(2) all proceeds from the collection of taxes imposed
172	172	by Subchapter B, Chapter 162, Tax Code, attributable to the portion
173	173	of the tax rate in excess of 20 cents for each net gallon or
174	174	fractional part of gasoline on which the tax is imposed under
175	175	Section 162.101, Tax Code; and
176	176	(3) all proceeds from the collection of taxes imposed
177	177	by Subchapter C, Chapter 162, Tax Code, attributable to the portion
178	178	of the tax rate in excess of 20 cents for each net gallon or
179	179	fractional part of diesel fuel on which the tax is imposed under
180	180	Section 162.201, Tax Code.
181	181	(b) Notwithstanding other law, including Sections 201.115,
182	182	222.001, and 222.003, money described by Subsection (a):
183	183	(1) may not be pledged for the repayment of bonds; and
184	184	(2) may be used only for acquiring rights-of-way and
185	185	planning, designing, constructing, and maintaining nontolled
186	186	public roadways.
187	187	SECTION 9. This Act takes effect January 1, 2016, but only
188	188	if the constitutional amendment proposed by the 84th Legislature,
189	189	Regular Session, 2015, limiting the permissible uses of the state
190	190	highway fund, including further limiting the use of additional tax
191	191	and fee revenue attributable to changes to certain state taxes and
192	192	fees, to increase revenue for nontolled public highway purposes is
193	193	approved by the voters. If that amendment is not approved by the
194	194	voters, this Act has no effect.