Texas 2023 - 88th Regular

Texas House Bill HB3355 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Landgraf H.B. No. 3355
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to exemption from taxation of facilities, devices, or
7	7	methods used to control pollution.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Sections 11.31(b), (i), and (k), Tax Code, are
10	10	amended to read as follows:
11	11	(b) In this section, "facility, device, or method for the
12	12	control of air, water, or land pollution" means land that is
13	13	acquired after January 1, 1994, or any structure, building,
14	14	installation, excavation, machinery, equipment, or device, other
15	15	than a motor vehicle, and any attachment or addition to or
16	16	reconstruction, replacement, or improvement of that property, that
17	17	is:
18	18	(1) used, constructed, acquired, or installed wholly
19	19	or partly to meet or exceed rules or regulations adopted by any
20	20	agency [environmental protection agency] of the United States, this
21	21	state, or a political subdivision of this state for the prevention,
22	22	monitoring, control, or reduction of air, water, or land pollution;
23	23	(2) demonstrated to prevent, monitor, control, or
24	24	reduce air, water or land pollution; or
25	25	(3) used, constructed, acquired, or installed wholly
26	26	or partly for the purpose of:
27	27	(A) capturing, storing, sequestering, using,
28	28	reusing, gathering or transporting carbon dioxide emissions to
29	29	prevent carbon dioxide from entering the atmosphere; or
30	30	(B) removing carbon dioxide from the atmosphere.
31	31	[This section does not apply to a motor vehicle.]
32	32	(i) A person seeking an exemption under this section shall
33	33	provide to the chief appraiser a copy of the letter issued by the
34	34	executive director of the Texas Commission on Environmental Quality
35	35	under Subsection (d) determining that the facility, device, or
36	36	method is used wholly or partly as pollution control property. The
37	37	chief appraiser shall accept a final determination by the executive
38	38	director as conclusive evidence that the facility, device, or
39	39	method is used wholly or partly as pollution control property, and
40	40	shall issue an appraisal that is no less than twenty-five percent of
41	41	the cost of capital of the pollution control property.
42	42	(k) The Texas Commission on Environmental Quality shall
43	43	adopt rules establishing a nonexclusive list of facilities,
44	44	devices, or methods for the control of air, water, or land
45	45	pollution, which must include:
46	46	(1) coal cleaning or refining facilities;
47	47	(2) atmospheric or pressurized and bubbling or
48	48	circulating fluidized bed combustion systems and gasification
49	49	fluidized bed combustion combined cycle systems;
50	50	(3) ultra-supercritical pulverized coal boilers;
51	51	(4) flue gas recirculation components;
52	52	(5) syngas purification systems and gas-cleanup
53	53	units;
54	54	(6) enhanced heat recovery systems;
55	55	(7) exhaust heat recovery boilers;
56	56	(8) heat recovery steam generators;
57	57	(9) superheaters and evaporators;
58	58	(10) enhanced steam turbine systems;
59	59	(11) methanation;
60	60	(12) coal combustion or gasification byproduct and
61	61	coproduct handling, storage, or treatment facilities;
62	62	(13) biomass cofiring storage, distribution, and
63	63	firing systems;
64	64	(14) coal cleaning or drying processes, such as coal
65	65	drying/moisture reduction, air jigging, precombustion
66	66	decarbonization, and coal flow balancing technology;
67	67	(15) oxy-fuel combustion technology, amine or chilled
68	68	ammonia scrubbing, fuel or emission conversion through the use of
69	69	catalysts, enhanced scrubbing technology, modified combustion
70	70	technology such as chemical looping, and cryogenic technology;
71	71	(16) [if the United States Environmental Protection
72	72	Agency adopts a final rule or regulation regulating carbon dioxide
73	73	as a pollutant,,
74	74	installed wholly or partly to capture carbon dioxide [from an
75	75	anthropogenic source] in this state that is geologically
76	76	sequestered or utilized in this state;
77	77	(17) fuel cells generating electricity using hydrogen
78	78	derived from coal, biomass, petroleum coke, or solid waste; and
79	79	(18) any other equipment designed to prevent, capture,
80	80	abate, or monitor nitrogen oxides, volatile organic compounds,
81	81	particulate matter, mercury, carbon monoxide, or any criteria
82	82	pollutant.
83	83	SECTION 2. The changes in law made by this Act to Section
84	84	11.31(b), Tax Code, applies to facilities, devices, or methods for
85	85	the control of air, water, or land pollution that are used for the
86	86	purposes described in Section 11.31(b), Tax Code, on or after the
87	87	effective date of this Act.
88	88	SECTION 3. This Act takes effect immediately if it receives
89	89	a vote of two-thirds of all the members elected to each house, as
90	90	provided by Section 39, Article III, Texas Constitution. If this
91	91	Act does not receive the vote necessary for immediate effect, this
92	92	Act takes effect September 1, 2023.