Bill Text: TX HB2009 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the use of certain aviation and air transportation-related tax proceeds for aviation facilities development.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-11 - Referred to Ways & Means [HB2009 Detail]
Download: Texas-2015-HB2009-Introduced.html
84R9779 KLA-D | ||
By: Raymond | H.B. No. 2009 |
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relating to the use of certain aviation and air | ||
transportation-related tax proceeds for aviation facilities | ||
development. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.801, Tax Code, is amended by | ||
amending Subsections (a), (d), and (e) and adding Subsection (c-2) | ||
to read as follows: | ||
(a) Except for the amounts allocated under Subsections (b), | ||
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imposed by this chapter shall be deposited to the credit of the | ||
general revenue fund. | ||
(c-2) The following amounts shall be deposited to the credit | ||
of the aviation development account under Section 21.1045, | ||
Transportation Code: | ||
(1) the proceeds from taxes imposed by this chapter | ||
that are collected by an airline; and | ||
(2) the proceeds from taxes imposed by this chapter | ||
on: | ||
(A) an airline; | ||
(B) the sale or use of an aircraft or an aircraft | ||
part or accessory; | ||
(C) the rental of an aircraft; | ||
(D) the sale of a taxable item sold at an airport; | ||
and | ||
(E) any other sale or use the comptroller | ||
determines by rule to be related to aviation or air transportation. | ||
(d) The comptroller shall determine the amount to be | ||
deposited to the highway fund under Subsection (b) according to | ||
available statistical data indicating the estimated average or | ||
actual consumption or sales of lubricants used to propel motor | ||
vehicles over the public roadways. The comptroller shall determine | ||
the amounts to be deposited to the funds or accounts under | ||
Subsection (c) according to available statistical data indicating | ||
the estimated or actual total receipts in this state from taxable | ||
sales of sporting goods. The comptroller shall determine the | ||
amount to be deposited under Subsection (c-2) according to | ||
available statistical data indicating the estimated or actual total | ||
receipts in this state from taxable sales or uses described by | ||
Subsection (c-2). If satisfactory data are not available, the | ||
comptroller may require taxpayers who make taxable sales or uses of | ||
those lubricants, [ |
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subject to the taxable sales or uses described by Subsection (c-2) | ||
to report to the comptroller as necessary to make the allocation | ||
required by Subsection (b), [ |
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(e) In this section: | ||
(1) "Aircraft" has the meaning assigned by Section | ||
151.328. | ||
(1-a) "Airline" means a certificated or licensed | ||
operator of aircraft for the purpose of transporting persons or | ||
property for hire in the regular course of business in this state. | ||
(1-b) "Motor vehicle" means a trailer, a semitrailer, | ||
or a self-propelled vehicle in or by which a person or property can | ||
be transported upon a public highway. "Motor vehicle" does not | ||
include a device moved only by human power or used exclusively on | ||
stationary rails or tracks, a farm machine, a farm trailer, a | ||
road-building machine, or a self-propelled vehicle used | ||
exclusively to move farm machinery, farm trailers, or road-building | ||
machinery. | ||
(2) "Sporting goods" means an item of tangible | ||
personal property designed and sold for use in a sport or sporting | ||
activity, excluding apparel and footwear except that which is | ||
suitable only for use in a sport or sporting activity, and excluding | ||
board games, electronic games and similar devices, aircraft and | ||
powered vehicles, and replacement parts and accessories for any | ||
excluded item. | ||
SECTION 2. Subchapter I, Chapter 171, Tax Code, is amended | ||
by adding Section 171.402 to read as follows: | ||
Sec. 171.402. ALLOCATION OF CERTAIN REVENUE TO AVIATION | ||
DEVELOPMENT. Notwithstanding Section 171.401, the comptroller | ||
shall deposit the revenue from the tax imposed by this chapter on a | ||
taxable entity that is an airline, as defined by Section | ||
151.801(e), to the credit of the aviation development account under | ||
Section 21.1045, Transportation Code. | ||
SECTION 3. Subchapter C, Chapter 21, Transportation Code, | ||
is amended by adding Section 21.1045 to read as follows: | ||
Sec. 21.1045. AVIATION DEVELOPMENT ACCOUNT. (a) The | ||
aviation development account is a separate account in the general | ||
revenue fund. | ||
(b) The account consists of: | ||
(1) deposits made under Sections 151.801 and 171.402, | ||
Tax Code; and | ||
(2) transfers to the account. | ||
(c) Money in the account may be appropriated only to the | ||
department for making grants and loans under this subchapter. | ||
(d) Any money in the account not appropriated for a state | ||
fiscal year remains in the account. The account is exempt from the | ||
application of Section 403.095, Government Code. | ||
SECTION 4. This Act takes effect September 1, 2015. |