BILL ANALYSIS Senate Research Center H.B. 897 85R5847 BEF-D By: Ashby et al. (Schwertner) Administration 5/22/2017 Committee Report (Amended) AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Concerns have been raised about the adequacy of exemptions provided to religious organizations for taxes imposed on certain motor vehicles used for religious purposes. H.B. 897 seeks to address these concerns by including among the vehicles defined as a "motor vehicle used for religious purposes" in relation to those taxes a trailer used primarily by a church or religious organization. H.B. 897 amends current law relating to the exemption from the taxes imposed on the sale, use, or rental of a motor vehicle for certain motor vehicles used for religious purposes. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 152.001(12), Tax Code, to redefine "motor vehicle used for religious purposes." SECTION 2. Provides that the change in law made by this Act does not affect tax liability accruing before the effective date of this Act. Provides that liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes. SECTION 3. Effective date: September 1, 2017. SUMMARY OF COMMITTEE CHANGES (1) Amends the recital to SECTION 1 of the bill, on page 1, line 6, by striking "Section 152.001(12), Tax Code, is" and substituting "Sections 152.001(7) and (12), Tax Code, are". (2) Amends SECTION 1 of the bill, immediately before amended Section 152.001(12), Tax Code, on page 1, between lines 7 and 8, by inserting the following: (7) Redefines "public agency" to include an open-enrollment charter school. (3) Adds the following appropriately numbered SECTIONS to the bill and renumbers the SECTIONS of the bill accordingly: SECTION __. Amends Section 502.453(a), Transportation Code, to authorize the owner of a motor vehicle, trailer, or semitrailer to annually apply for a registration under Section 502.451 and provides that the owner is exempt from the payment of a registration fee under this chapter if the vehicle is owned by and used exclusively in the service of certain entities, including an open-enrollment charter school.
BILL ANALYSIS
Senate Research Center H.B. 897
85R5847 BEF-D By: Ashby et al. (Schwertner)
Administration
5/22/2017
Committee Report (Amended)
Senate Research Center
H.B. 897
85R5847 BEF-D
By: Ashby et al. (Schwertner)
Administration
5/22/2017
Committee Report (Amended)
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Concerns have been raised about the adequacy of exemptions provided to religious organizations for taxes imposed on certain motor vehicles used for religious purposes. H.B. 897 seeks to address these concerns by including among the vehicles defined as a "motor vehicle used for religious purposes" in relation to those taxes a trailer used primarily by a church or religious organization.
H.B. 897 amends current law relating to the exemption from the taxes imposed on the sale, use, or rental of a motor vehicle for certain motor vehicles used for religious purposes.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 152.001(12), Tax Code, to redefine "motor vehicle used for religious purposes."
SECTION 2. Provides that the change in law made by this Act does not affect tax liability accruing before the effective date of this Act. Provides that liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes.
SECTION 3. Effective date: September 1, 2017.
SUMMARY OF COMMITTEE CHANGES
(1) Amends the recital to SECTION 1 of the bill, on page 1, line 6, by striking "Section 152.001(12), Tax Code, is" and substituting "Sections 152.001(7) and (12), Tax Code, are".
(2) Amends SECTION 1 of the bill, immediately before amended Section 152.001(12), Tax Code, on page 1, between lines 7 and 8, by inserting the following:
(7) Redefines "public agency" to include an open-enrollment charter school.
(3) Adds the following appropriately numbered SECTIONS to the bill and renumbers the SECTIONS of the bill accordingly:
SECTION __. Amends Section 502.453(a), Transportation Code, to authorize the owner of a motor vehicle, trailer, or semitrailer to annually apply for a registration under Section 502.451 and provides that the owner is exempt from the payment of a registration fee under this chapter if the vehicle is owned by and used exclusively in the service of certain entities, including an open-enrollment charter school.