Texas 2019 - 86th Regular

Texas Senate Bill SB58 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 58
	1	+	86R31899 LHC-F
	2	+	By: Zaffirini S.B. No. 58
	3	+	(Bohac)
	4	+	Substitute the following for S.B. No. 58: No.
2	5
3	6
	7	+	A BILL TO BE ENTITLED
4	8		AN ACT
5	9		relating to the exemption from ad valorem taxation of leased motor
6	10		vehicles that are not held primarily for the production of income by
7	11		the lessee.
8	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	13		SECTION 1. The heading to Section 11.252, Tax Code, is
10	14		amended to read as follows:
11	15		Sec. 11.252. MOTOR VEHICLES LEASED FOR [PERSONAL] USE OTHER
12	16		THAN PRODUCTION OF INCOME.
13	17		SECTION 2. Sections 11.252(b), (d), and (e), Tax Code, are
14	18		amended to read as follows:
15	19		(b) For purposes of this section, a motor vehicle is
16	20		presumed to be used primarily for activities that do not involve the
17	21		production of income if:
18	22		(1) 50 percent or more of the miles the motor vehicle
19	23		is driven in a year are for non-income producing purposes;
20	24		(2) the motor vehicle is leased to this state or a
21	25		political subdivision of this state; or
22	26		(3) the motor vehicle:
23	27		(A) is leased to an organization that is exempt
24	28		from federal income taxation under Section 501(a), Internal Revenue
25	29		Code of 1986, as an organization described by Section 501(c)(3) of
26	30		that code; and
27	31		(B) would be exempt from taxation if the vehicle
28	32		were owned by the organization.
29	33		(d) In connection with the requirements and procedures
30	34		under Subsection (c), the comptroller by rule shall adopt a form to
31	35		be completed by the lessee of a motor vehicle for which the owner of
32	36		the vehicle may apply for an exemption under Subsection (a). The
33	37		form shall require a [the] lessee who is an individual to provide
34	38		the lessee's name, address, and driver's license or personal
35	39		identification certificate number. The form shall require a lessee
36	40		that is an entity described by Subsection (b) to provide the
37	41		lessee's name, address, and, if applicable, federal tax
38	42		identification number. The form shall require a lessee who is an
39	43		individual, or the authorized representative of a lessee that is an
40	44		entity described by Subsection (b), [and] to certify under oath
41	45		that the lessee does not hold the vehicle for the production of
42	46		income and that the vehicle is used primarily for activities that do
43	47		not involve the production of income. The comptroller shall
44	48		include on the form a notice of the penalties prescribed by Section
45	49		37.10, Penal Code, for making a false statement on the form.
46	50		(e) The owner of a motor vehicle that is subject to a lease
47	51		shall maintain the form, an electronic image of the form, or a
48	52		certified copy of the form completed by the lessee of the vehicle
49	53		and make the form, electronic image, or certified copy available
50	54		for inspection and copying by the chief appraiser of the applicable
51	55		appraisal district at all reasonable times. If the owner does not
52	56		maintain a completed form, electronic image of the completed form,
53	57		or certified copy of the completed form relating to the vehicle, the
54	58		owner:
55	59		(1) must render the vehicle for taxation in the
56	60		applicable rendition statement or property report filed by the
57	61		owner under Chapter 22; and
58	62		(2) may not file an application for an exemption under
59	63		Subsection (a) for the vehicle.
60	64		SECTION 3. The changes in law made by this Act apply only to
61	65		ad valorem taxes imposed for a tax year beginning on or after the
62	66		effective date of this Act.
63	67		SECTION 4. This Act takes effect September 1, 2019.
64		-	______________________________ ______________________________
65		-	President of the Senate Speaker of the House
66		-	I hereby certify that S.B. No. 58 passed the Senate on
67		-	April 26, 2019, by the following vote: Yeas 30, Nays 0; and that
68		-	the Senate concurred in House amendment on May 25, 2019, by the
69		-	following vote: Yeas 30, Nays 0.
70		-	______________________________
71		-	Secretary of the Senate
72		-	I hereby certify that S.B. No. 58 passed the House, with
73		-	amendment, on May 22, 2019, by the following vote: Yeas 143,
74		-	Nays 1, two present not voting.
75		-	______________________________
76		-	Chief Clerk of the House
77		-	Approved:
78		-	______________________________
79		-	Date
80		-	______________________________
81		-	Governor