Texas 2017 - 85th Regular

Texas House Bill HB897 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	85R5847 BEF-D
2		-	By: Ashby, Raney, King of Hemphill, et al. H.B. No. 897
	1	+	H.B. No. 897
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to the exemption from the taxes imposed on the sale, use,
8		-	or rental of a motor vehicle for certain motor vehicles used for
9		-	religious purposes.
	6	+	or rental of certain motor vehicles owned or used by a church,
	7	+	religious society, or open-enrollment charter school and from
	8	+	registration fees for motor vehicles owned by open-enrollment
	9	+	charter schools.
10	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11		-	SECTION 1. Section 152.001(12), Tax Code, is amended to
12		-	read as follows:
	11	+	SECTION 1. Sections 152.001(7) and (12), Tax Code, are
	12	+	amended to read as follows:
	13	+	(7) "Public agency" means:
	14	+	(A) a department, commission, board, office,
	15	+	institution, or other agency of this state or of a county, city,
	16	+	town, school district, hospital district, water district, or other
	17	+	special district or authority or political subdivision created by
	18	+	or under the constitution or the statutes of this state; [or]
	19	+	(B) an unincorporated agency or instrumentality
	20	+	of the United States; or
	21	+	(C) an open-enrollment charter school.
13	22		(12) "Motor vehicle used for religious purposes" means
14	23		a motor vehicle that is:
15	24		(A) a trailer or is designed to carry more than
16	25		six passengers;
17	26		(B) sold to, rented to, or used by a church or
18	27		religious society;
19	28		(C) used primarily by a church or religious
20	29		society [for the purpose of providing transportation to and from a
21	30		church or religious service or meeting]; and
22	31		(D) not registered as a passenger vehicle and not
23	32		used primarily for the personal or official needs or duties of a
24	33		minister.
25		-	SECTION 2. The change in law made by this Act does not
	34	+	SECTION 2. Section 502.453(a), Transportation Code, is
	35	+	amended to read as follows:
	36	+	(a) The owner of a motor vehicle, trailer, or semitrailer
	37	+	may annually apply for registration under Section 502.451 and is
	38	+	exempt from the payment of a registration fee under this chapter if
	39	+	the vehicle is:
	40	+	(1) owned by and used exclusively in the service of:
	41	+	(A) the United States;
	42	+	(B) this state; [or]
	43	+	(C) a county, municipality, or school district in
	44	+	this state; or
	45	+	(D) an open-enrollment charter school;
	46	+	(2) owned by a commercial transportation company and
	47	+	used exclusively to provide public school transportation services
	48	+	to a school district under Section 34.008, Education Code;
	49	+	(3) designed and used exclusively for fire fighting;
	50	+	(4) owned by a volunteer fire department and used
	51	+	exclusively in the conduct of department business;
	52	+	(5) privately owned and used by a volunteer
	53	+	exclusively in county marine law enforcement activities, including
	54	+	rescue operations, under the direction of the sheriff's department;
	55	+	(6) used by law enforcement under an alias for covert
	56	+	criminal investigations; or
	57	+	(7) owned by units of the United States Coast Guard
	58	+	Auxiliary headquartered in Texas and used exclusively for conduct
	59	+	of United States Coast Guard or Coast Guard Auxiliary business and
	60	+	operations, including search and rescue, emergency communications,
	61	+	and disaster operations.
	62	+	SECTION 3. The change in law made by this Act does not
26	63		affect tax liability accruing before the effective date of this
27	64		Act. That liability continues in effect as if this Act had not been
28	65		enacted, and the former law is continued in effect for the
29	66		collection of taxes due and for civil and criminal enforcement of
30	67		the liability for those taxes.
31		-	SECTION 3. This Act takes effect September 1, 2017.
	68	+	SECTION 4. This Act takes effect September 1, 2017.
	69	+	______________________________ ______________________________
	70	+	President of the Senate Speaker of the House
	71	+	I certify that H.B. No. 897 was passed by the House on April
	72	+	13, 2017, by the following vote: Yeas 138, Nays 0, 3 present, not
	73	+	voting; and that the House concurred in Senate amendments to H.B.
	74	+	No. 897 on May 26, 2017, by the following vote: Yeas 144, Nays 0, 2
	75	+	present, not voting.
	76	+	______________________________
	77	+	Chief Clerk of the House
	78	+	I certify that H.B. No. 897 was passed by the Senate, with
	79	+	amendments, on May 24, 2017, by the following vote: Yeas 31, Nays
	80	+	0.
	81	+	______________________________
	82	+	Secretary of the Senate
	83	+	APPROVED: __________________
	84	+	Date
	85	+	__________________
	86	+	Governor