88R5964 BEE-D
By: Dean H.B. No. 2028
A BILL TO BE ENTITLED
AN ACT
relating to imposing a motor fuel tax recovery fee for the
registration of an electric vehicle.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 502.198(a), Transportation Code, is
amended to read as follows:
(a) Except as provided by Sections 502.058, 502.060,
502.1911, 502.192, 502.356, [and] 502.357, and 502.360 and
Subchapter H, this section applies to all fees collected by a county
assessor-collector under this chapter.
SECTION 2. Subchapter G, Chapter 502, Transportation Code,
is amended by adding Section 502.360 to read as follows:
Sec. 502.360. MOTOR FUEL TAX RECOVERY FEE FOR ELECTRIC
VEHICLES. (a) In this section, "electric vehicle" means a motor
vehicle that draws propulsion energy only from a rechargeable
energy storage system.
(b) In addition to other fees authorized under this chapter,
at the time of application for registration or renewal of
registration of an electric vehicle, the applicant shall pay a
motor fuel tax recovery fee as established by department rule in
accordance with this section.
(c) Not later than September 1 of every fifth year, the
department by rule shall establish the amount of the motor fuel tax
recovery fee in an amount of at least $300. In determining the
amount of the fee, the department shall consider the average annual
amount of taxes imposed under Chapter 162, Tax Code, that an owner
of an electric vehicle would pay if the vehicle operated on gasoline
or diesel fuel.
(d) The motor fuel tax recovery fee shall be collected for
an electric vehicle when other fees authorized under this chapter
are collected. The fee revenue collected must be remitted to the
comptroller and allocated in the same manner the comptroller
allocates gasoline tax revenues under Section 162.503, Tax Code,
except as limited by Section 7-a, Article VIII, Texas Constitution.
SECTION 3. This Act takes effect September 1, 2023.