Bill Text: TX HB326 | 2025-2026 | 89th 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) 2024-11-12 - Filed [HB326 Detail]
Download: Texas-2025-HB326-Introduced.html
89R1987 CJD-F | ||
By: Lopez of Bexar | H.B. No. 326 |
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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 in | ||
the preceding year 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) provide 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 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, 2025. The initial adjusted rate | ||
takes effect January 1, 2026. | ||
SECTION 2. Effective January 1, 2026, 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; | ||
(4) a person, other than a person exempted under | ||
Section 162.104, who acquires gasoline on which tax has not been | ||
paid: | ||
(A) in an original or subsequent sale; or | ||
(B) from any source in this state; and | ||
(5) a person who acquires gasoline by any unlawful | ||
means, including by purchase through the unauthorized use of a | ||
credit card, a debit card, or other money, regardless of whether tax | ||
was previously paid on the gasoline or was added to the selling | ||
price of the gasoline. | ||
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 | ||
in the preceding year 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) provide 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 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, 2025. The initial adjusted rate | ||
takes effect January 1, 2026. | ||
SECTION 4. Effective January 1, 2026, 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; | ||
(4) a person, other than a person exempted under | ||
Section 162.204, who acquires diesel fuel on which tax has not been | ||
paid: | ||
(A) in an original or subsequent sale; or | ||
(B) from any source in this state; and | ||
(5) a person who acquires diesel fuel by any unlawful | ||
means, including by purchase through the unauthorized use of a | ||
credit card, a debit card, or other money, regardless of whether tax | ||
was previously paid on the diesel fuel or was added to the selling | ||
price of the diesel fuel. | ||
SECTION 5. Effective January 1, 2026, Section 20.002(d), | ||
Transportation Code, is amended to read as follows: | ||
(d) The fee imposed by this section is equal to 25 percent of | ||
the diesel fuel tax rate prescribed by [ |
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162.202 or 162.2021, Tax Code. | ||
SECTION 6. Except as otherwise provided by this Act, this | ||
Act takes effect September 1, 2025. |