Bill Text: TX HB321 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to authorizing the increase or decrease of the rates of the gasoline and diesel fuel taxes based on the cost of certain highway projects.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB321 Detail]
Download: Texas-2023-HB321-Introduced.html
| By: Lopez of Bexar | H.B. No. 321 | |
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| relating to authorizing the increase or decrease of the rates of the | ||
| gasoline and diesel fuel taxes based on the cost of certain highway | ||
| projects. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. (a) Subchapter B, Chapter 162, Tax Code, is | ||
| amended by adding Section 162.1021 to read as follows: | ||
| Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST | ||
| INDEX. (a) In this section: | ||
| (1) "Highway cost index" means the 12-month moving | ||
| average of the price of materials and labor compiled by the Texas | ||
| Department of Transportation and incorporated into state highway | ||
| projects. | ||
| (2) "Highway cost index percentage change" means the | ||
| percentage increase or decrease in the highway cost index of a given | ||
| state fiscal year from the highway cost index of the preceding state | ||
| fiscal year. | ||
| (b) Notwithstanding Section 162.102, on January 1 of each | ||
| year, the rate of the gasoline tax imposed under this subchapter is | ||
| increased or decreased by a percentage equal to the highway cost | ||
| index percentage change for the preceding state fiscal year. | ||
| (c) Not later than December 1 of each year, the comptroller | ||
| shall: | ||
| (1) compute the new tax rate as provided by this | ||
| section; | ||
| (2) give the new tax rate to the secretary of state for | ||
| publication in the Texas Register; and | ||
| (3) notify each license holder under this subchapter | ||
| of the applicable new tax rate. | ||
| (b) The comptroller shall compute the initial adjusted tax | ||
| rate as required by Section 162.1021(c), Tax Code, as added by this | ||
| section, not later than December 1, 2019. The initial adjusted rate | ||
| takes effect January 1, 2020. | ||
| SECTION 2. Effective January 1, 2020, Section 162.103(a), | ||
| Tax Code, is amended to read as follows: | ||
| (a) A backup tax is imposed at the rate prescribed by | ||
| Section 162.102 or 162.1021 on: | ||
| (1) a person who obtains a refund of tax on gasoline by | ||
| claiming the gasoline was used for an off-highway purpose, but | ||
| actually uses the gasoline to operate a motor vehicle on a public | ||
| highway; | ||
| (2) a person who operates a motor vehicle on a public | ||
| highway using gasoline on which tax has not been paid; | ||
| (3) a person who sells to the ultimate consumer | ||
| gasoline on which tax has not been paid and who knew or had reason to | ||
| know that the gasoline would be used for a taxable purpose; and | ||
| (4) a person, other than a person exempted under | ||
| Section 162.104, who acquires gasoline on which tax has not been | ||
| paid from any source in this state. | ||
| SECTION 3. (a) Subchapter C, Chapter 162, Tax Code, is | ||
| amended by adding Section 162.2021 to read as follows: | ||
| Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST | ||
| INDEX. (a) In this section: | ||
| (1) "Highway cost index" means the 12-month moving | ||
| average of the price of materials and labor compiled by the Texas | ||
| Department of Transportation and incorporated into state highway | ||
| projects. | ||
| (2) "Highway cost index percentage change" means the | ||
| percentage increase or decrease in the highway cost index of a given | ||
| state fiscal year from the highway cost index of the preceding state | ||
| fiscal year. | ||
| (b) Notwithstanding Section 162.202, on January 1 of each | ||
| year, the rate of the diesel fuel tax imposed under this subchapter | ||
| is increased or decreased by a percentage equal to the highway cost | ||
| index percentage change for the preceding state fiscal year. | ||
| (c) Not later than December 1 of each year, the comptroller | ||
| shall: | ||
| (1) compute the new tax rate as provided by this | ||
| section; | ||
| (2) give the new tax rate to the secretary of state for | ||
| publication in the Texas Register; and | ||
| (3) notify each license holder under this subchapter | ||
| of the applicable new tax rate. | ||
| (b) The comptroller shall compute the initial adjusted tax | ||
| rate as required by Section 162.2021(c), Tax Code, as added by this | ||
| section, not later than December 1, 2023. The initial adjusted rate | ||
| takes effect January 1, 2024. | ||
| SECTION 4. Effective January 1, 2024, Section 162.203(a), | ||
| Tax Code, is amended to read as follows: | ||
| (a) A backup tax is imposed at the rate prescribed by | ||
| Section 162.202 or 162.2021 on: | ||
| (1) a person who obtains a refund of tax on diesel fuel | ||
| by claiming the diesel fuel was used for an off-highway purpose, but | ||
| actually uses the diesel fuel to operate a motor vehicle on a public | ||
| highway; | ||
| (2) a person who operates a motor vehicle on a public | ||
| highway using diesel fuel on which tax has not been paid; | ||
| (3) a person who sells to the ultimate consumer diesel | ||
| fuel on which a tax has not been paid and who knew or had reason to | ||
| know that the diesel fuel would be used for a taxable purpose; and | ||
| (4) a person, other than a person exempted under | ||
| Section 162.204, who acquires diesel fuel on which tax has not been | ||
| paid from any source in this state. | ||
| SECTION 5. Except as otherwise provided by this Act, this | ||
| Act takes effect September 1, 2023. | ||
