Texas 2023 - 88th Regular

Texas House Bill HB321 Compare Versions

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1	1	By: Lopez of Bexar H.B. No. 321
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to authorizing the increase or decrease of the rates of the
7	7	gasoline and diesel fuel taxes based on the cost of certain highway
8	8	projects.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. (a) Subchapter B, Chapter 162, Tax Code, is
11	11	amended by adding Section 162.1021 to read as follows:
12	12	Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
13	13	INDEX. (a) In this section:
14	14	(1) "Highway cost index" means the 12-month moving
15	15	average of the price of materials and labor compiled by the Texas
16	16	Department of Transportation and incorporated into state highway
17	17	projects.
18	18	(2) "Highway cost index percentage change" means the
19	19	percentage increase or decrease in the highway cost index of a given
20	20	state fiscal year from the highway cost index of the preceding state
21	21	fiscal year.
22	22	(b) Notwithstanding Section 162.102, on January 1 of each
23	23	year, the rate of the gasoline tax imposed under this subchapter is
24	24	increased or decreased by a percentage equal to the highway cost
25	25	index percentage change for the preceding state fiscal year.
26	26	(c) Not later than December 1 of each year, the comptroller
27	27	shall:
28	28	(1) compute the new tax rate as provided by this
29	29	section;
30	30	(2) give the new tax rate to the secretary of state for
31	31	publication in the Texas Register; and
32	32	(3) notify each license holder under this subchapter
33	33	of the applicable new tax rate.
34	34	(b) The comptroller shall compute the initial adjusted tax
35	35	rate as required by Section 162.1021(c), Tax Code, as added by this
36	36	section, not later than December 1, 2019. The initial adjusted rate
37	37	takes effect January 1, 2020.
38	38	SECTION 2. Effective January 1, 2020, Section 162.103(a),
39	39	Tax Code, is amended to read as follows:
40	40	(a) A backup tax is imposed at the rate prescribed by
41	41	Section 162.102 or 162.1021 on:
42	42	(1) a person who obtains a refund of tax on gasoline by
43	43	claiming the gasoline was used for an off-highway purpose, but
44	44	actually uses the gasoline to operate a motor vehicle on a public
45	45	highway;
46	46	(2) a person who operates a motor vehicle on a public
47	47	highway using gasoline on which tax has not been paid;
48	48	(3) a person who sells to the ultimate consumer
49	49	gasoline on which tax has not been paid and who knew or had reason to
50	50	know that the gasoline would be used for a taxable purpose; and
51	51	(4) a person, other than a person exempted under
52	52	Section 162.104, who acquires gasoline on which tax has not been
53	53	paid from any source in this state.
54	54	SECTION 3. (a) Subchapter C, Chapter 162, Tax Code, is
55	55	amended by adding Section 162.2021 to read as follows:
56	56	Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
57	57	INDEX. (a) In this section:
58	58	(1) "Highway cost index" means the 12-month moving
59	59	average of the price of materials and labor compiled by the Texas
60	60	Department of Transportation and incorporated into state highway
61	61	projects.
62	62	(2) "Highway cost index percentage change" means the
63	63	percentage increase or decrease in the highway cost index of a given
64	64	state fiscal year from the highway cost index of the preceding state
65	65	fiscal year.
66	66	(b) Notwithstanding Section 162.202, on January 1 of each
67	67	year, the rate of the diesel fuel tax imposed under this subchapter
68	68	is increased or decreased by a percentage equal to the highway cost
69	69	index percentage change for the preceding state fiscal year.
70	70	(c) Not later than December 1 of each year, the comptroller
71	71	shall:
72	72	(1) compute the new tax rate as provided by this
73	73	section;
74	74	(2) give the new tax rate to the secretary of state for
75	75	publication in the Texas Register; and
76	76	(3) notify each license holder under this subchapter
77	77	of the applicable new tax rate.
78	78	(b) The comptroller shall compute the initial adjusted tax
79	79	rate as required by Section 162.2021(c), Tax Code, as added by this
80	80	section, not later than December 1, 2023. The initial adjusted rate
81	81	takes effect January 1, 2024.
82	82	SECTION 4. Effective January 1, 2024, Section 162.203(a),
83	83	Tax Code, is amended to read as follows:
84	84	(a) A backup tax is imposed at the rate prescribed by
85	85	Section 162.202 or 162.2021 on:
86	86	(1) a person who obtains a refund of tax on diesel fuel
87	87	by claiming the diesel fuel was used for an off-highway purpose, but
88	88	actually uses the diesel fuel to operate a motor vehicle on a public
89	89	highway;
90	90	(2) a person who operates a motor vehicle on a public
91	91	highway using diesel fuel on which tax has not been paid;
92	92	(3) a person who sells to the ultimate consumer diesel
93	93	fuel on which a tax has not been paid and who knew or had reason to
94	94	know that the diesel fuel would be used for a taxable purpose; and
95	95	(4) a person, other than a person exempted under
96	96	Section 162.204, who acquires diesel fuel on which tax has not been
97	97	paid from any source in this state.
98	98	SECTION 5. Except as otherwise provided by this Act, this
99	99	Act takes effect September 1, 2023.