| 1 | 1 | | 88R9803 BEF-D |
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| 2 | 2 | | By: Oliverson, Shine H.B. No. 4094 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a refund of sales and use taxes paid on the purchase of |
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| 8 | 8 | | certain aircraft leased for flight instruction. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Chapter 163, Tax Code, is amended by adding |
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| 11 | 11 | | Section 163.010 to read as follows: |
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| 12 | 12 | | Sec. 163.010. REFUND OF TAX ON PURCHASE OF AIRCRAFT LEASED |
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| 13 | 13 | | FOR FLIGHT INSTRUCTION. (a) In this section, "operational |
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| 14 | 14 | | control" has the meaning assigned by Section 163.002(b). |
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| 15 | 15 | | (b) A purchaser of an aircraft is entitled to apply for and |
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| 16 | 16 | | receive a refund in the amount provided by Subsection (c) of the tax |
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| 17 | 17 | | imposed under Chapter 151 and paid on the purchase of the aircraft |
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| 18 | 18 | | if the purchaser enters into a written lease agreement for a term of |
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| 19 | 19 | | at least 24 months under which the purchaser transfers operational |
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| 20 | 20 | | control of at least 50 percent of the aircraft's departures to a |
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| 21 | 21 | | lessee described by Section 151.328(a)(2). The aircraft must be |
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| 22 | 22 | | used in accordance with the terms of the lease agreement. |
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| 23 | 23 | | (c) The amount of the refund is a percentage of the tax paid |
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| 24 | 24 | | on the purchase of the aircraft equal to the percentage of the |
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| 25 | 25 | | aircraft's departures for which operational control is transferred |
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| 26 | 26 | | under the agreement under Subsection (b). |
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| 27 | 27 | | SECTION 2. The change in law made by this Act does not |
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| 28 | 28 | | affect tax liability accruing before the effective date of this |
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| 29 | 29 | | Act. That liability continues in effect as if this Act had not been |
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| 30 | 30 | | enacted, and the former law is continued in effect for the |
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| 31 | 31 | | collection of taxes due and for civil and criminal enforcement of |
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| 32 | 32 | | the liability for those taxes. |
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| 33 | 33 | | SECTION 3. This Act takes effect September 1, 2023. |
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