Bill Text: TX HB1248 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-26 - Referred to Ways & Means [HB1248 Detail]
Download: Texas-2019-HB1248-Introduced.html
| 86R3159 SRA-F | ||
| By: Ashby | H.B. No. 1248 | |
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| relating to a credit or refund for diesel fuel taxes paid on diesel | ||
| fuel used in this state by auxiliary power units or power take-off | ||
| equipment. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.227, Tax Code, is amended by adding | ||
| Subsections (d-1), (d-2), and (d-3) to read as follows: | ||
| (d-1) A license holder may take a credit on a return for the | ||
| period in which the purchase occurred, and a person who does not | ||
| hold a license may file a refund claim with the comptroller, if the | ||
| license holder or person paid tax on diesel fuel and the diesel fuel | ||
| is used in this state by auxiliary power units or power take-off | ||
| equipment on any motor vehicle. If the quantity of that diesel fuel | ||
| can be accurately measured while the motor vehicle is stationary by | ||
| any metering or other measuring device or method designed to | ||
| measure the fuel separately from fuel used to propel the motor | ||
| vehicle, the comptroller may approve and adopt the use of the device | ||
| as a basis for determining the quantity of diesel fuel consumed in | ||
| those operations for a tax credit or tax refund. If there is no | ||
| separate metering device or other approved measuring method, the | ||
| license holder may take the credit and the person who does not hold | ||
| a license may claim the refund on a percentage of the diesel fuel | ||
| consumed by each motor vehicle equipped with an auxiliary power | ||
| unit or power take-off equipment. The comptroller shall determine | ||
| the percentage of diesel fuel for which the credit or refund may be | ||
| claimed. The climate-control air conditioning or heating system of | ||
| a motor vehicle that has a primary purpose of providing for the | ||
| convenience or comfort of the operator or passengers is not a power | ||
| take-off system, and a credit or refund may not be allowed for the | ||
| tax paid on any portion of the diesel fuel that is used for that | ||
| purpose. A credit or refund may not be allowed for the diesel fuel | ||
| tax paid on that portion of the diesel fuel that is used for idling. | ||
| (d-2) The comptroller shall reduce the amount of the credit | ||
| or refund to which a person is otherwise entitled under Subsection | ||
| (d-1) according to the following schedule: | ||
| (1) for fuel purchased on or after September 1, 2019, | ||
| but before January 1, 2020, the comptroller shall reduce the credit | ||
| or refund amount by 80 percent; | ||
| (2) for fuel purchased on or after January 1, 2020, but | ||
| before January 1, 2021, the comptroller shall reduce the credit or | ||
| refund amount by 60 percent; | ||
| (3) for fuel purchased on or after January 1, 2021, but | ||
| before January 1, 2022, the comptroller shall reduce the credit or | ||
| refund amount by 40 percent; and | ||
| (4) for fuel purchased on or after January 1, 2022, but | ||
| before January 1, 2023, the comptroller shall reduce the credit or | ||
| refund amount by 20 percent. | ||
| (d-3) Subsection (d-2) and this subsection expire January | ||
| 1, 2023. | ||
| SECTION 2. This Act takes effect September 1, 2019. | ||
