Texas 2023 - 88th Regular

Texas House Bill HB654

Filed
11/14/22  
Out of House Committee
5/7/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the exemption of hospitals from the diesel fuel tax.

Impact

The bill's passage is expected to have a significant positive impact on state laws regarding taxation and healthcare funding. Specifically, it will amend the Tax Code to formally include hospitals among the entities exempt from the diesel fuel tax. This change not only eases the fiscal strain on healthcare facilities but also sets a precedent for potential future tax exemptions aimed at supporting essential services across Texas. Hospitals will also be eligible for refunds on taxes previously paid for diesel purchases, providing them with immediate financial relief.

Summary

House Bill 654 proposes an exemption of hospitals from the diesel fuel tax in Texas. This legislation aims to alleviate the financial burden on hospitals, allowing them to allocate resources more effectively towards patient care and operational needs. By exempting hospitals from this tax, the bill seeks to assist these institutions in managing the rising costs associated with fuel consumption for generators and other necessary diesel-powered equipment, particularly in light of emergency situations like the COVID-19 pandemic and severe weather events.

Sentiment

The sentiment surrounding HB 654 is generally positive, particularly among healthcare advocacy groups and hospital administrators. During discussions, representatives from the Texas Hospital Association expressed strong support for the bill, highlighting its potential to provide necessary financial relief. However, there remain concerns regarding the overall fiscal implications for state revenue as the bill could reduce funds collected from this tax. The supportive sentiment among healthcare providers reflects a broader recognition of the need for financial assistance in the healthcare sector.

Contention

While there is widespread support for HB 654, some contention exists primarily around the potential long-term effects on state tax revenues and equity in tax policy. Opponents might argue that such exemptions could set a precedent for additional demands from other sectors seeking similar tax relief, which could complicate tax structures and financial planning for the state. Nonetheless, proponents maintain that the necessity of supporting healthcare facilities, especially in times of crisis, justifies the amendment of existing tax laws to include hospitals.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 162. Motor Fuel Taxes
    • Section: New Section
    • Section: 227
    • Section: New Section
    • Section: 227
    • Section: New Section
    • Section: 227

Health And Safety Code

  • Chapter 241. Hospitals
    • Section: New Section

Companion Bills

No companion bills found.

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