| 1 | 1 | | By: Coleman H.B. No. 4455 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A BILL TO BE ENTITLED |
|---|
| 5 | 5 | | AN ACT |
|---|
| 6 | 6 | | relating to the exemption from ad valorem taxation of pollution |
|---|
| 7 | 7 | | control property. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Article 11.31(k), Tax Code, is amended by adding |
|---|
| 10 | 10 | | subsection (19) to read as follows: |
|---|
| 11 | 11 | | (k) The Texas Commission on Environmental Quality shall |
|---|
| 12 | 12 | | adopt rules establishing a nonexclusive list of facilities, |
|---|
| 13 | 13 | | devices, or methods for the control of air, water, or land |
|---|
| 14 | 14 | | pollution, which must include: |
|---|
| 15 | 15 | | (1) coal cleaning or refining facilities; |
|---|
| 16 | 16 | | (2) atmospheric or pressurized and bubbling or |
|---|
| 17 | 17 | | circulating fluidized bed combustion systems and gasification |
|---|
| 18 | 18 | | fluidized bed combustion combined cycle systems; |
|---|
| 19 | 19 | | (3) ultra-supercritical pulverized coal boilers; |
|---|
| 20 | 20 | | (4) flue gas recirculation components; |
|---|
| 21 | 21 | | (5) syngas purification systems and gas-cleanup |
|---|
| 22 | 22 | | units; |
|---|
| 23 | 23 | | (6) enhanced heat recovery systems; |
|---|
| 24 | 24 | | (7) exhaust heat recovery boilers; |
|---|
| 25 | 25 | | (8) heat recovery steam generators; |
|---|
| 26 | 26 | | (9) superheaters and evaporators; |
|---|
| 27 | 27 | | (10) enhanced steam turbine systems; |
|---|
| 28 | 28 | | (11) methanation; |
|---|
| 29 | 29 | | (12) coal combustion or gasification byproduct and |
|---|
| 30 | 30 | | coproduct handling, storage, or treatment facilities; |
|---|
| 31 | 31 | | (13) biomass cofiring storage, distribution, and |
|---|
| 32 | 32 | | firing systems; |
|---|
| 33 | 33 | | (14) coal cleaning or drying processes, such as coal |
|---|
| 34 | 34 | | drying/moisture reduction, air jigging, precombustion |
|---|
| 35 | 35 | | decarbonization, and coal flow balancing technology; |
|---|
| 36 | 36 | | (15) oxy-fuel combustion technology, amine or chilled |
|---|
| 37 | 37 | | ammonia scrubbing, fuel or emission conversion through the use of |
|---|
| 38 | 38 | | catalysts, enhanced scrubbing technology, modified combustion |
|---|
| 39 | 39 | | technology such as chemical looping, and cryogenic technology; |
|---|
| 40 | 40 | | (16) if the United States Environmental Protection |
|---|
| 41 | 41 | | Agency adopts a final rule or regulation regulating carbon dioxide |
|---|
| 42 | 42 | | as a pollutant, property that is used, constructed, acquired, or |
|---|
| 43 | 43 | | installed wholly or partly to capture carbon dioxide from an |
|---|
| 44 | 44 | | anthropogenic source in this state that is geologically sequestered |
|---|
| 45 | 45 | | in this state; |
|---|
| 46 | 46 | | (17) fuel cells generating electricity using hydrogen |
|---|
| 47 | 47 | | derived from coal, biomass, petroleum coke, or solid waste; [and] |
|---|
| 48 | 48 | | (18) any other equipment designed to prevent, capture, |
|---|
| 49 | 49 | | abate, or monitor nitrogen oxides, volatile organic compounds, |
|---|
| 50 | 50 | | particulate matter, mercury, carbon monoxide, or any criteria |
|---|
| 51 | 51 | | pollutant; and[.] |
|---|
| 52 | 52 | | (19) land-based approaches to carbon sequestration, |
|---|
| 53 | 53 | | including but not limited to reforestation, afforestation, forest |
|---|
| 54 | 54 | | conservation, restorative grazing practices, conservation tillage |
|---|
| 55 | 55 | | and no-till land preparation methods, use of cover crops, switch |
|---|
| 56 | 56 | | grass and other native grasses, and other forms of conservation |
|---|
| 57 | 57 | | agriculture with evidence-based carbon sequestration benefits. |
|---|
| 58 | 58 | | SECTION 2. This Act takes effect September 1, 2021. |
|---|