| 1 | | - | H.B. No. 791 |
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| 1 | + | By: Huberty, et al. (Senate Sponsor - Flores) H.B. No. 791 |
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| 2 | + | (In the Senate - Received from the House April 16, 2019; |
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| 3 | + | April 17, 2019, read first time and referred to Committee on |
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| 4 | + | Finance; May 7, 2019, reported favorably by the following vote: |
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| 5 | + | Yeas 14, Nays 0; May 7, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the definition of volunteer fire department for |
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| 6 | 12 | | purposes of certain motor fuel tax exemptions. |
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| 7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 14 | | SECTION 1. Section 162.001, Tax Code, is amended by adding |
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| 9 | 15 | | Subdivision (63) to read as follows: |
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| 10 | 16 | | (63) "Volunteer fire department" means a fire |
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| 11 | 17 | | department operated by its members, including a part-paid fire |
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| 12 | 18 | | department composed of at least 50 percent volunteer firefighters, |
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| 13 | 19 | | that is operated on a not-for-profit basis, including a department |
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| 14 | 20 | | that is exempt from federal income tax under Section 501(a), |
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| 15 | 21 | | Internal Revenue Code of 1986, by being listed as an exempt |
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| 16 | 22 | | organization in Section 501(c)(3) or (4) of that code. |
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| 17 | 23 | | SECTION 2. The change in law made by this Act does not |
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| 18 | 24 | | affect tax liability accruing before the effective date of this |
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| 19 | 25 | | Act. That liability continues in effect as if this Act had not been |
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| 20 | 26 | | enacted, and the former law is continued in effect for the |
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| 21 | 27 | | collection of taxes due and for civil and criminal enforcement of |
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| 22 | 28 | | the liability for those taxes. |
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| 23 | 29 | | SECTION 3. This Act takes effect immediately if it receives |
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| 24 | 30 | | a vote of two-thirds of all the members elected to each house, as |
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| 25 | 31 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 26 | 32 | | Act does not receive the vote necessary for immediate effect, this |
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| 27 | 33 | | Act takes effect September 1, 2019. |
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| 28 | | - | ______________________________ ______________________________ |
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| 29 | | - | President of the Senate Speaker of the House |
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| 30 | | - | I certify that H.B. No. 791 was passed by the House on April |
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| 31 | | - | 16, 2019, by the following vote: Yeas 140, Nays 2, 1 present, not |
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| 32 | | - | voting. |
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| 33 | | - | ______________________________ |
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| 34 | | - | Chief Clerk of the House |
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| 35 | | - | I certify that H.B. No. 791 was passed by the Senate on May |
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| 36 | | - | 10, 2019, by the following vote: Yeas 31, Nays 0. |
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| 37 | | - | ______________________________ |
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| 38 | | - | Secretary of the Senate |
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| 39 | | - | APPROVED: _____________________ |
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| 40 | | - | Date |
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| 41 | | - | _____________________ |
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| 42 | | - | Governor |
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| 34 | + | * * * * * |
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