Texas 2025 - 89th Regular

Texas House Bill HB326 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1987 CJD-F
2	2	By: Lopez of Bexar H.B. No. 326
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to authorizing the increase or decrease of the rates of the
10	10	gasoline and diesel fuel taxes based on the cost of certain highway
11	11	projects.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. (a) Subchapter B, Chapter 162, Tax Code, is
14	14	amended by adding Section 162.1021 to read as follows:
15	15	Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
16	16	INDEX. (a) In this section:
17	17	(1) "Highway cost index" means the 12-month moving
18	18	average of the price of materials and labor compiled by the Texas
19	19	Department of Transportation and incorporated into state highway
20	20	projects.
21	21	(2) "Highway cost index percentage change" means the
22	22	percentage increase or decrease in the highway cost index of a given
23	23	state fiscal year from the highway cost index of the preceding state
24	24	fiscal year.
25	25	(b) Notwithstanding Section 162.102, on January 1 of each
26	26	year, the rate of the gasoline tax imposed under this subchapter in
27	27	the preceding year is increased or decreased by a percentage equal
28	28	to the highway cost index percentage change for the preceding state
29	29	fiscal year.
30	30	(c) Not later than December 1 of each year, the comptroller
31	31	shall:
32	32	(1) compute the new tax rate as provided by this
33	33	section;
34	34	(2) provide the new tax rate to the secretary of state
35	35	for publication in the Texas Register; and
36	36	(3) notify each license holder under this subchapter
37	37	of the new tax rate.
38	38	(b) The comptroller shall compute the initial adjusted tax
39	39	rate as required by Section 162.1021(c), Tax Code, as added by this
40	40	section, not later than December 1, 2025. The initial adjusted rate
41	41	takes effect January 1, 2026.
42	42	SECTION 2. Effective January 1, 2026, Section 162.103(a),
43	43	Tax Code, is amended to read as follows:
44	44	(a) A backup tax is imposed at the rate prescribed by
45	45	Section 162.102 or 162.1021 on:
46	46	(1) a person who obtains a refund of tax on gasoline by
47	47	claiming the gasoline was used for an off-highway purpose, but
48	48	actually uses the gasoline to operate a motor vehicle on a public
49	49	highway;
50	50	(2) a person who operates a motor vehicle on a public
51	51	highway using gasoline on which tax has not been paid;
52	52	(3) a person who sells to the ultimate consumer
53	53	gasoline on which tax has not been paid and who knew or had reason to
54	54	know that the gasoline would be used for a taxable purpose;
55	55	(4) a person, other than a person exempted under
56	56	Section 162.104, who acquires gasoline on which tax has not been
57	57	paid:
58	58	(A) in an original or subsequent sale; or
59	59	(B) from any source in this state; and
60	60	(5) a person who acquires gasoline by any unlawful
61	61	means, including by purchase through the unauthorized use of a
62	62	credit card, a debit card, or other money, regardless of whether tax
63	63	was previously paid on the gasoline or was added to the selling
64	64	price of the gasoline.
65	65	SECTION 3. (a) Subchapter C, Chapter 162, Tax Code, is
66	66	amended by adding Section 162.2021 to read as follows:
67	67	Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
68	68	INDEX. (a) In this section:
69	69	(1) "Highway cost index" means the 12-month moving
70	70	average of the price of materials and labor compiled by the Texas
71	71	Department of Transportation and incorporated into state highway
72	72	projects.
73	73	(2) "Highway cost index percentage change" means the
74	74	percentage increase or decrease in the highway cost index of a given
75	75	state fiscal year from the highway cost index of the preceding state
76	76	fiscal year.
77	77	(b) Notwithstanding Section 162.202, on January 1 of each
78	78	year, the rate of the diesel fuel tax imposed under this subchapter
79	79	in the preceding year is increased or decreased by a percentage
80	80	equal to the highway cost index percentage change for the preceding
81	81	state fiscal year.
82	82	(c) Not later than December 1 of each year, the comptroller
83	83	shall:
84	84	(1) compute the new tax rate as provided by this
85	85	section;
86	86	(2) provide the new tax rate to the secretary of state
87	87	for publication in the Texas Register; and
88	88	(3) notify each license holder under this subchapter
89	89	of the new tax rate.
90	90	(b) The comptroller shall compute the initial adjusted tax
91	91	rate as required by Section 162.2021(c), Tax Code, as added by this
92	92	section, not later than December 1, 2025. The initial adjusted rate
93	93	takes effect January 1, 2026.
94	94	SECTION 4. Effective January 1, 2026, Section 162.203(a),
95	95	Tax Code, is amended to read as follows:
96	96	(a) A backup tax is imposed at the rate prescribed by
97	97	Section 162.202 or 162.2021 on:
98	98	(1) a person who obtains a refund of tax on diesel fuel
99	99	by claiming the diesel fuel was used for an off-highway purpose, but
100	100	actually uses the diesel fuel to operate a motor vehicle on a public
101	101	highway;
102	102	(2) a person who operates a motor vehicle on a public
103	103	highway using diesel fuel on which tax has not been paid;
104	104	(3) a person who sells to the ultimate consumer diesel
105	105	fuel on which a tax has not been paid and who knew or had reason to
106	106	know that the diesel fuel would be used for a taxable purpose;
107	107	(4) a person, other than a person exempted under
108	108	Section 162.204, who acquires diesel fuel on which tax has not been
109	109	paid:
110	110	(A) in an original or subsequent sale; or
111	111	(B) from any source in this state; and
112	112	(5) a person who acquires diesel fuel by any unlawful
113	113	means, including by purchase through the unauthorized use of a
114	114	credit card, a debit card, or other money, regardless of whether tax
115	115	was previously paid on the diesel fuel or was added to the selling
116	116	price of the diesel fuel.
117	117	SECTION 5. Effective January 1, 2026, Section 20.002(d),
118	118	Transportation Code, is amended to read as follows:
119	119	(d) The fee imposed by this section is equal to 25 percent of
120	120	the diesel fuel tax rate prescribed by [imposed under] Section
121	121	162.202 or 162.2021, Tax Code.
122	122	SECTION 6. Except as otherwise provided by this Act, this
123	123	Act takes effect September 1, 2025.