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