By: Huberty, et al. (Senate Sponsor - Flores) H.B. No. 791
(In the Senate - Received from the House April 16, 2019;
April 17, 2019, read first time and referred to Committee on
Finance; May 7, 2019, reported favorably by the following vote:
Yeas 14, Nays 0; May 7, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the definition of volunteer fire department for
purposes of certain motor fuel tax exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.001, Tax Code, is amended by adding
Subdivision (63) to read as follows:
(63) "Volunteer fire department" means a fire
department operated by its members, including a part-paid fire
department composed of at least 50 percent volunteer firefighters,
that is operated on a not-for-profit basis, including a department
that is exempt from federal income tax under Section 501(a),
Internal Revenue Code of 1986, by being listed as an exempt
organization in Section 501(c)(3) or (4) of that code.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. 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. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
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