88R12276 CJC/JXC-D
By: Lopez of Cameron H.B. No. 3998
A BILL TO BE ENTITLED
AN ACT
relating to the use of certain revenue derived from state sales and
use taxes to provide grants to incentivize the recycling of certain
electronics.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter Y, Chapter 361, Health and Safety
Code, is amended by adding Sections 361.9621 and 361.9622 to read as
follows:
Sec. 361.9621. COMPUTER EQUIPMENT RECYCLING ACCOUNT. (a)
The computer equipment recycling account is an account in the
general revenue fund. Money in the account may be appropriated only
to the commission for the purpose of issuing grants under Section
361.9622.
(b) Notwithstanding Section 404.071, Government Code,
interest earned on the account shall be credited to the account.
Sec. 361.9622. COMPUTER EQUIPMENT RECYCLING GRANT PROGRAM.
The commission shall develop policies and procedures to administer
a program to award grants to manufacturers that have adopted and
implemented a recovery plan under this subchapter for the purpose
of reimbursing the manufacturers for the costs of implementing a
recovery plan.
SECTION 2. Subchapter Z, Chapter 361, Health and Safety
Code, is amended by adding Sections 361.9771 and 361.9881 to read as
follows:
Sec. 361.9771. COVERED TELEVISION EQUIPMENT RECYCLING
ACCOUNT. (a) The covered television equipment recycling account
is an account in the general revenue fund. Money in the account may
be appropriated only to the commission for the purpose of issuing
grants under Section 361.9881.
(b) Notwithstanding Section 404.071, Government Code,
interest earned on the account shall be credited to the account.
Sec. 361.9881. COVERED TELEVISION EQUIPMENT RECYCLING
GRANT PROGRAM. The commission shall develop policies and
procedures to administer a program to award grants to registered
television manufacturers for the purpose of reimbursing
manufacturers for the costs of implementing a recovery plan.
SECTION 3. Section 151.801, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsections (c-4) and
(c-5) to read as follows:
(a) Except for [the] amounts otherwise allocated under this
section [Subsections (b), (c), (c-2), (c-3), and (f)], all proceeds
from the collection of the taxes imposed by this chapter shall be
deposited to the credit of the general revenue fund.
(c-4) An amount equal to the revenue derived from the
collection of taxes at the rate of one quarter of one percent on the
first sale at retail of computer equipment shall be deposited to the
credit of the computer equipment recycling account established
under Section 361.9621, Health and Safety Code.
(c-5) An amount equal to the revenue derived from the
collection of taxes at the rate of one quarter of one percent on the
first sale at retail of covered television equipment shall be
deposited to the credit of the covered television equipment
recycling account established under Section 361.9771, Health and
Safety Code.
(d) The comptroller shall determine the amount to be
deposited to the highway fund under Subsection (b) according to
available statistical data indicating the estimated average or
actual consumption or sales of lubricants used to propel motor
vehicles over the public roadways. The comptroller shall determine
the amounts to be deposited to the accounts under Subsection (c)
according to available statistical data indicating the estimated or
actual total receipts in this state from taxable sales of sporting
goods, and according to the specific amounts provided in the
General Appropriations Act in accordance with Subsection (c-1).
The comptroller shall determine the amount to be deposited to the
fund under Subsection (c-2) according to available statistical data
indicating the estimated or actual total receipts in this state
from taxes imposed on sales at retail of fireworks. The comptroller
shall determine the amount to be deposited to the account under
Subsection (c-3) according to available statistical data
indicating the estimated or actual total receipts in this state
from taxable sales of horse feed, horse supplements, horse tack,
horse bedding and grooming supplies, and other taxable expenditures
directly related to horse ownership, riding, or boarding. The
comptroller shall determine the amount to be deposited to the
credit of the account under Subsection (c-4) according to available
statistical data indicating the estimated or actual total receipts
in this state from taxes imposed on sales at retail of computer
equipment. The comptroller shall determine the amount to be
deposited to the credit of the account under Subsection (c-5)
according to available statistical data indicating the estimated or
actual total receipts in this state from taxes imposed on sales at
retail of covered television equipment. If satisfactory data are
not available, the comptroller may require taxpayers who make
taxable sales or uses of those lubricants, of sporting goods, of
fireworks, of computer equipment, of covered television equipment,
or of horse feed, horse supplements, horse tack, horse bedding and
grooming supplies, or other taxable expenditures directly related
to horse ownership, riding, or boarding to report to the
comptroller as necessary to make the allocation required by
Subsection (b), (c), (c-2), [or] (c-3), (c-4), or (c-5).
SECTION 4. Section 151.801(e), Tax Code, is amended by
adding Subdivisions (6) and (7) to read as follows:
(6) "Computer equipment" has the meaning assigned by
Section 361.952, Health and Safety Code.
(7) "Covered television equipment" has the meaning
assigned by Section 361.971, Health and Safety Code.
SECTION 5. This Act takes effect September 1, 2023.