Texas 2023 - 88th Regular

Texas Senate Bill SB256

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

Caption

Relating to the applicability of the gas production tax to flared or vented gas at an increased rate.

Impact

The changes to the tax law introduced by SB256 are intended to incentivize gas producers to reduce flaring and venting, thereby promoting more sustainable practices within the industry. By increasing the tax burden on flared and vented gas, the state aims to decrease these practices and encourage the utilization of gas resources. This bill may lead to increased investment in technologies aimed at capturing and using gas that would otherwise be wasted, fostering innovation in the energy sector and potentially resulting in overall economic benefits for the state.

Summary

SB256 is an act relating to the applicability of the gas production tax to flared or vented gas at an increased rate. It proposes to impose a higher tax rate of 25% on gas that is flared or vented, while maintaining a lower rate of 7.5% for gas that is produced and saved. The bill also introduces exemptions for producers regarding certain amounts of flared or vented gas, allowing them to claim an annual exemption either for 1,000 mcf or 0.005% of their total gas production in Texas. The intention behind these adjustments is to encourage the conservation of gas and reduce the environmental impact associated with flaring and venting practices.

Sentiment

General sentiment regarding SB256 appears to be supportive among environmental advocates and regulatory bodies who view it as a positive step towards reducing waste and encouraging responsible gas production practices. However, there may be some contention from the oil and gas industry stakeholders who could see the taxation as an additional financial burden that could impact their operational efficiency and profit margins. The debate around this bill is reflective of the broader tension between environmental concerns and energy production interests.

Contention

Notable points of contention surrounding SB256 include concerns about the increased financial burden it places on producers of flared and vented gas. Industry representatives argue that the heightened tax rates could lead to adverse economic effects, particularly for smaller producers who may struggle to comply with the additional costs. Furthermore, there are apprehensions about the practicalities of measuring and reporting gas production, particularly concerning the exemption claims, which could create further administrative challenges for operators.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 201. Gas Production Tax
    • Section: 052
    • Section: 053
    • Section: 054
    • Section: 057
    • Section: New Section

Companion Bills

TX HB228

Similar Relating to the applicability of the gas production tax to flared or vented gas at an increased rate; imposing a tax.

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