Texas 2023 - 88th Regular

Texas Senate Bill SB255

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the repeal of the temporary tax reduction for certain high-cost gas.

Impact

If passed, SB255 will result in the reinstatement of tax liabilities on high-cost gas production that were previously alleviated under the now-repealed section of the tax code. Advocates of the repeal argue that this change is necessary to ensure fair tax contributions from gas producers during a time where energy prices are in flux. However, it may place additional financial burdens on producers operating in high-cost areas, potentially affecting their profitability and operational decisions.

Summary

Senate Bill 255 aims to repeal the temporary tax reduction for certain high-cost gas as outlined in the Texas Tax Code. This repeal would impact tax liabilities by removing the exemptions previously provided under specific sections related to high-cost gas production. The intention behind this legislation is to readjust the tax framework governing the production of this energy source, presumably in response to changing economic conditions surrounding the gas industry in Texas. The bill is set to take effect on September 1, 2023, should it be enacted into law.

Sentiment

The sentiment among legislators concerning SB255 appears to be mixed. Supporters likely view the repeal as a corrective measure that aligns tax policy with the current economic landscape, while opponents may express concerns about the financial implications for producers and the potential ripple effects on local economies reliant on gas production. This polarization reflects broader debates around tax policy and economic support for specific industries.

Contention

Notable points of contention surrounding SB255 include the economic ramifications for high-cost gas producers and the legislative justification for repealing the tax reduction. Critics may argue that the repeal disregards the financial challenges faced by these producers, particularly those in regions where economic viability may depend on lower tax liabilities. The ongoing discussions and debates in legislative committees illustrate the complexities involved in energy taxation and indicate that this topic will remain a focal point of consideration as the situation develops.

Texas Constitutional Statutes Affected

Natural Resources Code

  • Chapter 81. Railroad Commission Of Texas
    • Section: 117

Tax Code

  • Chapter 201. Gas Production Tax
    • Section: 057

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.