Bill Text: TX HB2218 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the rates of the state gasoline and diesel fuel taxes; authorizing a change in tax rates.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-15 - Referred to Ways & Means [HB2218 Detail]
Download: Texas-2021-HB2218-Introduced.html
87R1696 SMT-D | ||
By: Canales | H.B. No. 2218 |
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relating to the rates of the state gasoline and diesel fuel taxes; | ||
authorizing a change in tax rates. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 162.102, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.102. TAX RATE. Except as provided by Section | ||
162.1026, the [ |
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gallon or fractional part on which the tax is imposed under Section | ||
162.101. | ||
SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended | ||
by adding Section 162.1026 to read as follows: | ||
Sec. 162.1026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER | ||
PRICE INDEX. (a) In this section: | ||
(1) "Consumer price index" means the consumer price | ||
index for all urban consumers for all items and for all regions of | ||
the United States combined, as determined by the United States | ||
Department of Labor, Bureau of Labor Statistics, or, if that index | ||
is discontinued or superseded, a similar index selected or | ||
calculated by the comptroller. | ||
(2) "Consumer price index percentage change" means the | ||
percentage increase or decrease in the consumer price index of a | ||
given state fiscal year from the consumer price index of the | ||
preceding state fiscal year. | ||
(b) On January 1 of each year, the rate of the gasoline tax | ||
imposed under this subchapter is increased or decreased by a | ||
percentage that is equal to the consumer price index percentage | ||
change for the preceding fiscal year. | ||
(c) Not later than November 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. | ||
SECTION 3. Section 162.103(a), Tax Code, is amended to read | ||
as follows: | ||
(a) A backup tax is imposed at the rate prescribed by | ||
Sections [ |
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(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 4. Section 162.202, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.202. TAX RATE. Except as provided by Section | ||
162.2026, the [ |
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gallon or fractional part on which the tax is imposed under Section | ||
162.201. | ||
SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended | ||
by adding Section 162.2026 to read as follows: | ||
Sec. 162.2026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER | ||
PRICE INDEX. (a) In this section: | ||
(1) "Consumer price index" means the consumer price | ||
index for all urban consumers for all items and for all regions of | ||
the United States combined, as determined by the United States | ||
Department of Labor, Bureau of Labor Statistics, or, if that index | ||
is discontinued or superseded, a similar index selected or | ||
calculated by the comptroller. | ||
(2) "Consumer price index percentage change" means the | ||
percentage increase or decrease in the consumer price index of a | ||
given state fiscal year from the consumer price index of the | ||
preceding state fiscal year. | ||
(b) On January 1 of each year, the rate of the diesel fuel | ||
tax imposed under this subchapter is increased or decreased by a | ||
percentage that is equal to the consumer price index percentage | ||
change for the preceding fiscal year. | ||
(c) Not later than November 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. | ||
SECTION 6. Section 162.203(a), Tax Code, is amended to read | ||
as follows: | ||
(a) A backup tax is imposed at the rate prescribed by | ||
Sections [ |
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(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 7. This Act takes effect September 1, 2021. |