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
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [environmental protection agency] of the United States, this
  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.
  [This section does not apply to a motor vehicle.]
         (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,,
  installed wholly or partly to capture carbon dioxide [from an
  anthropogenic source] in this state that is geologically
  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.
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