LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION May 5, 2023 TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3651 by Bailes (Relating to motor fuel taxes.), As Engrossed The bill could result in an indeterminate amount of increased revenue collections deposited to the Available School Fund and the State Highway Fund. The bill amends various sections of Chapter 162, Motor Fuel Taxes, making changes to definitions, points of imposition of motor fuels taxes, and backup taxes and liability.The bill amends Section 162.001 by defining the term container, in regard to various uses involving motor fuel. The bill amends the definition of motor fuel by stating that the fuel is to be used in motor vehicles licensed for use on a public highway. The bill amends the definition of motor fuel transporter to include persons who lawfully acquire motor fuel and retain ownership of the fuel during transport.The bill amends Section 162.103(a) clarifying the imposition of the gasoline backup tax. Corresponding clarifications would be made with respect to the diesel fuel tax.The bill would make definitional amendments to, and clarifications of, current statute to enhance the enforcement of the motor fuel statute and prosecution of associated violations. According to the Comptroller, the bill could result in increased revenue collections but in amounts that cannot be anticipated.The bill would take effect September 1, 2023. Local Government ImpactNo fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
May 5, 2023
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3651 by Bailes (Relating to motor fuel taxes.), As Engrossed
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB3651 by Bailes (Relating to motor fuel taxes.), As Engrossed
Honorable Joan Huffman, Chair, Senate Committee on Finance
Honorable Joan Huffman, Chair, Senate Committee on Finance
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB3651 by Bailes (Relating to motor fuel taxes.), As Engrossed
HB3651 by Bailes (Relating to motor fuel taxes.), As Engrossed
The bill could result in an indeterminate amount of increased revenue collections deposited to the Available School Fund and the State Highway Fund.
The bill could result in an indeterminate amount of increased revenue collections deposited to the Available School Fund and the State Highway Fund.
The bill amends various sections of Chapter 162, Motor Fuel Taxes, making changes to definitions, points of imposition of motor fuels taxes, and backup taxes and liability.The bill amends Section 162.001 by defining the term container, in regard to various uses involving motor fuel. The bill amends the definition of motor fuel by stating that the fuel is to be used in motor vehicles licensed for use on a public highway. The bill amends the definition of motor fuel transporter to include persons who lawfully acquire motor fuel and retain ownership of the fuel during transport.The bill amends Section 162.103(a) clarifying the imposition of the gasoline backup tax. Corresponding clarifications would be made with respect to the diesel fuel tax.The bill would make definitional amendments to, and clarifications of, current statute to enhance the enforcement of the motor fuel statute and prosecution of associated violations. According to the Comptroller, the bill could result in increased revenue collections but in amounts that cannot be anticipated.The bill would take effect September 1, 2023.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD