Texas 2023 - 88th Regular

Texas House Bill HB2763

Filed
2/23/23  
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

Impact

If enacted, this legislation will have a significant effect on state laws regarding tax exemptions specifically for rural transit districts. The proposed changes will allow these districts, as defined under Chapter 458 of the Transportation Code, to use gasoline and diesel fuel without being subject to state motor fuel taxes. Furthermore, the bill provides for refunds of taxes on compressed natural gas and liquefied natural gas used for public transportation, with specified percentage refunds based on the timing of fuel purchases. This shift in policy is seen as a major move to strengthen rural transit funding and establish sustainable transportation options.

Summary

House Bill 2763 proposes an amendment to the Texas Tax Code, offering an exemption from motor fuel taxes for gasoline and diesel used by rural transit districts providing public transportation. The intention behind this bill is to alleviate financial burdens on these transit districts, which often rely heavily on funding sourced from state motor fuel taxes. By exempting such fuel purchases from taxation, the bill aims to enhance the financial viability and operational capacity of rural public transit systems, ensuring their continual service and support for individuals in rural areas.

Sentiment

The general sentiment surrounding HB 2763 is one of support from various stakeholder groups, particularly those advocating for rural transit solutions. Proponents argue that by reducing the tax liabilities of transit districts, the bill would facilitate improved public transportation services in rural regions, where options are limited. However, some concerns were expressed regarding the long-term sustainability of funding for public transportation, coupled with the need for ongoing investment in rural infrastructure to ensure adequate service coverage.

Contention

Notable points of contention during discussions included the efficacy of the proposed tax exemptions in truly alleviating financial challenges faced by rural transit districts. Critics of the bill have raised questions about whether the tax exemptions will translate into significantly enhanced services or if other funding mechanisms should be prioritized. Furthermore, there is a broader discussion about balancing the needs of transportation in rural settings against potential impacts on state revenue, as decreased tax income could affect other public service funding.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 162. Motor Fuel Taxes
    • Section: 104
    • Section: New Section
    • Section: 227
    • Section: 2276
    • Section: 104
    • Section: New Section
    • Section: 227

Transportation Code

  • Chapter 458. Rural And Urban Transit Districts
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB1294

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

Similar Bills

TX HB311

Relating to the exemption of certain transit districts from motor fuel taxes.

TX HB1294

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

TX HB916

Relating to the exemption of rural transit districts from motor fuel taxes.

TX HB501

Relating to the exemption of rural transit districts from motor fuel taxes.

TX HB2731

Relating to the exemption of nonprofit ambulance companies from motor fuel taxes.

TX HB3468

Relating to the exemption of certain entities that operate ambulances from certain motor fuel taxes.

TX HB1332

Relating to the exemption of certain entities that operate ambulances from certain motor fuel taxes.

TX HB1109

Relating to an exemption from certain motor fuel taxes for counties in this state.