Texas 2023 - 88th Regular

Texas House Bill HB3998 Compare Versions

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Version 2 (New)

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1	1	88R12276 CJC/JXC-D
2	2	By: Lopez of Cameron H.B. No. 3998
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the use of certain revenue derived from state sales and
8	8	use taxes to provide grants to incentivize the recycling of certain
9	9	electronics.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter Y, Chapter 361, Health and Safety
12	12	Code, is amended by adding Sections 361.9621 and 361.9622 to read as
13	13	follows:
14	14	Sec. 361.9621. COMPUTER EQUIPMENT RECYCLING ACCOUNT. (a)
15	15	The computer equipment recycling account is an account in the
16	16	general revenue fund. Money in the account may be appropriated only
17	17	to the commission for the purpose of issuing grants under Section
18	18	361.9622.
19	19	(b) Notwithstanding Section 404.071, Government Code,
20	20	interest earned on the account shall be credited to the account.
21	21	Sec. 361.9622. COMPUTER EQUIPMENT RECYCLING GRANT PROGRAM.
22	22	The commission shall develop policies and procedures to administer
23	23	a program to award grants to manufacturers that have adopted and
24	24	implemented a recovery plan under this subchapter for the purpose
25	25	of reimbursing the manufacturers for the costs of implementing a
26	26	recovery plan.
27	27	SECTION 2. Subchapter Z, Chapter 361, Health and Safety
28	28	Code, is amended by adding Sections 361.9771 and 361.9881 to read as
29	29	follows:
30	30	Sec. 361.9771. COVERED TELEVISION EQUIPMENT RECYCLING
31	31	ACCOUNT. (a) The covered television equipment recycling account
32	32	is an account in the general revenue fund. Money in the account may
33	33	be appropriated only to the commission for the purpose of issuing
34	34	grants under Section 361.9881.
35	35	(b) Notwithstanding Section 404.071, Government Code,
36	36	interest earned on the account shall be credited to the account.
37	37	Sec. 361.9881. COVERED TELEVISION EQUIPMENT RECYCLING
38	38	GRANT PROGRAM. The commission shall develop policies and
39	39	procedures to administer a program to award grants to registered
40	40	television manufacturers for the purpose of reimbursing
41	41	manufacturers for the costs of implementing a recovery plan.
42	42	SECTION 3. Section 151.801, Tax Code, is amended by
43	43	amending Subsections (a) and (d) and adding Subsections (c-4) and
44	44	(c-5) to read as follows:
45	45	(a) Except for [the] amounts otherwise allocated under this
46	46	section [Subsections (b), (c), (c-2), (c-3), and (f)], all proceeds
47	47	from the collection of the taxes imposed by this chapter shall be
48	48	deposited to the credit of the general revenue fund.
49	49	(c-4) An amount equal to the revenue derived from the
50	50	collection of taxes at the rate of one quarter of one percent on the
51	51	first sale at retail of computer equipment shall be deposited to the
52	52	credit of the computer equipment recycling account established
53	53	under Section 361.9621, Health and Safety Code.
54	54	(c-5) An amount equal to the revenue derived from the
55	55	collection of taxes at the rate of one quarter of one percent on the
56	56	first sale at retail of covered television equipment shall be
57	57	deposited to the credit of the covered television equipment
58	58	recycling account established under Section 361.9771, Health and
59	59	Safety Code.
60	60	(d) The comptroller shall determine the amount to be
61	61	deposited to the highway fund under Subsection (b) according to
62	62	available statistical data indicating the estimated average or
63	63	actual consumption or sales of lubricants used to propel motor
64	64	vehicles over the public roadways. The comptroller shall determine
65	65	the amounts to be deposited to the accounts under Subsection (c)
66	66	according to available statistical data indicating the estimated or
67	67	actual total receipts in this state from taxable sales of sporting
68	68	goods, and according to the specific amounts provided in the
69	69	General Appropriations Act in accordance with Subsection (c-1).
70	70	The comptroller shall determine the amount to be deposited to the
71	71	fund under Subsection (c-2) according to available statistical data
72	72	indicating the estimated or actual total receipts in this state
73	73	from taxes imposed on sales at retail of fireworks. The comptroller
74	74	shall determine the amount to be deposited to the account under
75	75	Subsection (c-3) according to available statistical data
76	76	indicating the estimated or actual total receipts in this state
77	77	from taxable sales of horse feed, horse supplements, horse tack,
78	78	horse bedding and grooming supplies, and other taxable expenditures
79	79	directly related to horse ownership, riding, or boarding. The
80	80	comptroller shall determine the amount to be deposited to the
81	81	credit of the account under Subsection (c-4) according to available
82	82	statistical data indicating the estimated or actual total receipts
83	83	in this state from taxes imposed on sales at retail of computer
84	84	equipment. The comptroller shall determine the amount to be
85	85	deposited to the credit of the account under Subsection (c-5)
86	86	according to available statistical data indicating the estimated or
87	87	actual total receipts in this state from taxes imposed on sales at
88	88	retail of covered television equipment. If satisfactory data are
89	89	not available, the comptroller may require taxpayers who make
90	90	taxable sales or uses of those lubricants, of sporting goods, of
91	91	fireworks, of computer equipment, of covered television equipment,
92	92	or of horse feed, horse supplements, horse tack, horse bedding and
93	93	grooming supplies, or other taxable expenditures directly related
94	94	to horse ownership, riding, or boarding to report to the
95	95	comptroller as necessary to make the allocation required by
96	96	Subsection (b), (c), (c-2), [or] (c-3), (c-4), or (c-5).
97	97	SECTION 4. Section 151.801(e), Tax Code, is amended by
98	98	adding Subdivisions (6) and (7) to read as follows:
99	99	(6) "Computer equipment" has the meaning assigned by
100	100	Section 361.952, Health and Safety Code.
101	101	(7) "Covered television equipment" has the meaning
102	102	assigned by Section 361.971, Health and Safety Code.
103	103	SECTION 5. This Act takes effect September 1, 2023.