| 1 | 1 | | 85R13319 GRM-D |
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| 2 | 2 | | By: Huberty H.B. No. 3665 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the definition of volunteer fire department for |
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| 8 | 8 | | purposes of certain motor fuel tax exemptions. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 162.001, Tax Code, is amended by adding |
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| 11 | 11 | | Subdivision (63) to read as follows: |
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| 12 | 12 | | (63) "Volunteer fire department" means a fire |
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| 13 | 13 | | department operated by its members, including a part-paid fire |
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| 14 | 14 | | department composed of at least 50 percent volunteer firefighters, |
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| 15 | 15 | | that is operated on a not-for-profit basis, including a department |
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| 16 | 16 | | that is exempt from federal income tax under Section 501(a), |
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| 17 | 17 | | Internal Revenue Code of 1986, by being listed as an exempt |
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| 18 | 18 | | organization in Section 501(c)(3) or (4) of that code. |
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| 19 | 19 | | SECTION 2. The change in law made by this Act does not |
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| 20 | 20 | | affect tax liability accruing before the effective date of this |
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| 21 | 21 | | Act. That liability continues in effect as if this Act had not been |
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| 22 | 22 | | enacted, and the former law is continued in effect for the |
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| 23 | 23 | | collection of taxes due and for civil and criminal enforcement of |
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| 24 | 24 | | the liability for those taxes. |
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| 25 | 25 | | SECTION 3. This Act takes effect immediately if it receives |
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| 26 | 26 | | a vote of two-thirds of all the members elected to each house, as |
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| 27 | 27 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 28 | 28 | | Act does not receive the vote necessary for immediate effect, this |
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| 29 | 29 | | Act takes effect September 1, 2017. |
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