Texas 2023 - 88th Regular

Texas Senate Bill SB678

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

Caption

Relating to phasing out the tax reduction for certain high-cost gas.

Impact

If enacted, SB678 would have a direct impact on gas producers in Texas, particularly those who currently benefit from tax reductions related to high-cost gas. The amendment stipulates that producers must comply with stricter regulations regarding the certification of their gas as high-cost, alongside compliance deadlines that may affect their financial planning. As such, there is potential for increased operating costs for these businesses, leading to a reevaluation of their production strategies. Furthermore, any failure to meet new deadlines could result in lost financial benefits, altering the competitive dynamics within the industry.

Summary

Senate Bill 678 aims to phase out tax reductions for certain high-cost gas in Texas. The primary objective of the bill is to amend Section 201.057(f) of the Texas Tax Code, which outlines the qualifications and application process for obtaining tax reductions related to high-cost gas production. The bill places specific deadlines for the filing of applications and introduces penalties for late submissions, which effectively modifies how producers can benefit from tax incentives under the existing law. These changes reflect a significant shift in the financial landscape for entities involved in high-cost gas extraction.

Sentiment

The sentiment surrounding SB678 appears to be mixed. Proponents of the bill argue that phasing out tax reductions for high-cost gas production is a necessary measure to ensure fairness and equity in the tax code, suggesting that continued benefits may not be justified given the fluctuating market conditions. However, opponents raise concerns regarding the potential economic repercussions on the energy sector, suggesting that reducing tax breaks might stifle investment and hinder growth in this critical industry, which plays a significant role in Texas’ economy.

Contention

Notable points of contention surrounding SB678 include the potential negative economic impact on gas manufacturers, many of whom rely on these tax incentives to maintain profitability. Critics argue that the legislation could discourage industry advancements and investments in technology related to high-cost gas extraction. Additionally, the deadlines imposed by the new regulations spark concern among producers about compliance burdens, potentially leading to disputes over interpretations of 'high-cost' statuses and the requisite certification documentation. The debate highlights the broader tension between regulatory oversight and the interests of the state’s vital energy sector.

Companion Bills

No companion bills found.

Previously Filed As

TX SB310

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

TX SB255

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

TX SB1158

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

TX SB36

Relating to eligibility for the tax reduction for certain high-cost gas.

TX SB37

Relating to the elimination of the tax exemption or reduction for certain high-cost gas.

TX HB878

Relating to phasing out the tax reduction for certain high-cost gas.

TX HB879

Relating to phasing out the tax reduction for certain high-cost gas.

TX SB127

Relating to phasing out the tax reduction for certain high-cost gas.

Similar Bills

TX HB1524

Relating to correcting outdated references to the Texas Building and Procurement Commission.

TX SB2208

Relating to the transfer of the regulation of property tax professionals from the Texas Department of Licensing and Regulation to the comptroller of public accounts; providing civil and administrative penalties.

TX SB212

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the Texas Workforce Commission.

TX HB1989

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the comptroller of public accounts.

NJ ACR104

Proposes amendment to State Constitution to provide for elected State Comptroller and eliminate Office of State Auditor.

TX HB3613

Relating to a Pan American Games trust fund, an Olympic Games trust fund, a Major Events trust fund, a Motor Sports Racing trust fund, and an Events trust fund for sporting and non-sporting events, and to the abolishment of the special event trust fund.

TX SB633

Relating to certain event trust funds and the abolishment of the special event trust fund.

TX HB8

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.