Bill Text: TX HB3355 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to exemption from taxation of facilities, devices, or methods used to control pollution.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2023-04-24 - Left pending in committee [HB3355 Detail]
Download: Texas-2023-HB3355-Introduced.html
By: Landgraf | H.B. No. 3355 |
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relating to exemption from taxation of facilities, devices, or | ||
methods used to control pollution. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 11.31(b), (i), and (k), Tax Code, are | ||
amended to read as follows: | ||
(b) In this section, "facility, device, or method for the | ||
control of air, water, or land pollution" means land that is | ||
acquired after January 1, 1994, or any structure, building, | ||
installation, excavation, machinery, equipment, or device, other | ||
than a motor vehicle, and any attachment or addition to or | ||
reconstruction, replacement, or improvement of that property, that | ||
is: | ||
(1) used, constructed, acquired, or installed wholly | ||
or partly to meet or exceed rules or regulations adopted by any | ||
agency [ |
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state, or a political subdivision of this state for the prevention, | ||
monitoring, control, or reduction of air, water, or land pollution; | ||
(2) demonstrated to prevent, monitor, control, or | ||
reduce air, water or land pollution; or | ||
(3) used, constructed, acquired, or installed wholly | ||
or partly for the purpose of: | ||
(A) capturing, storing, sequestering, using, | ||
reusing, gathering or transporting carbon dioxide emissions to | ||
prevent carbon dioxide from entering the atmosphere; or | ||
(B) removing carbon dioxide from the atmosphere. | ||
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(i) A person seeking an exemption under this section shall | ||
provide to the chief appraiser a copy of the letter issued by the | ||
executive director of the Texas Commission on Environmental Quality | ||
under Subsection (d) determining that the facility, device, or | ||
method is used wholly or partly as pollution control property. The | ||
chief appraiser shall accept a final determination by the executive | ||
director as conclusive evidence that the facility, device, or | ||
method is used wholly or partly as pollution control property, and | ||
shall issue an appraisal that is no less than twenty-five percent of | ||
the cost of capital of the pollution control property. | ||
(k) The Texas Commission on Environmental Quality shall | ||
adopt rules establishing a nonexclusive list of facilities, | ||
devices, or methods for the control of air, water, or land | ||
pollution, which must include: | ||
(1) coal cleaning or refining facilities; | ||
(2) atmospheric or pressurized and bubbling or | ||
circulating fluidized bed combustion systems and gasification | ||
fluidized bed combustion combined cycle systems; | ||
(3) ultra-supercritical pulverized coal boilers; | ||
(4) flue gas recirculation components; | ||
(5) syngas purification systems and gas-cleanup | ||
units; | ||
(6) enhanced heat recovery systems; | ||
(7) exhaust heat recovery boilers; | ||
(8) heat recovery steam generators; | ||
(9) superheaters and evaporators; | ||
(10) enhanced steam turbine systems; | ||
(11) methanation; | ||
(12) coal combustion or gasification byproduct and | ||
coproduct handling, storage, or treatment facilities; | ||
(13) biomass cofiring storage, distribution, and | ||
firing systems; | ||
(14) coal cleaning or drying processes, such as coal | ||
drying/moisture reduction, air jigging, precombustion | ||
decarbonization, and coal flow balancing technology; | ||
(15) oxy-fuel combustion technology, amine or chilled | ||
ammonia scrubbing, fuel or emission conversion through the use of | ||
catalysts, enhanced scrubbing technology, modified combustion | ||
technology such as chemical looping, and cryogenic technology; | ||
(16) [if the United States Environmental Protection | ||
Agency adopts a final rule or regulation regulating carbon dioxide | ||
as a pollutant |
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installed wholly or partly to capture carbon dioxide [ |
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sequestered or utilized in this state; | ||
(17) fuel cells generating electricity using hydrogen | ||
derived from coal, biomass, petroleum coke, or solid waste; and | ||
(18) any other equipment designed to prevent, capture, | ||
abate, or monitor nitrogen oxides, volatile organic compounds, | ||
particulate matter, mercury, carbon monoxide, or any criteria | ||
pollutant. | ||
SECTION 2. The changes in law made by this Act to Section | ||
11.31(b), Tax Code, applies to facilities, devices, or methods for | ||
the control of air, water, or land pollution that are used for the | ||
purposes described in Section 11.31(b), Tax Code, on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2023. |