Bill Text: TX HB4455 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation of pollution control property.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-29 - Referred to Ways & Means [HB4455 Detail]
Download: Texas-2021-HB4455-Introduced.html
| By: Coleman | H.B. No. 4455 | |
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| relating to the exemption from ad valorem taxation of pollution | ||
| control property. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article 11.31(k), Tax Code, is amended by adding | ||
| subsection (19) to read as follows: | ||
| (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, property that is used, constructed, acquired, or | ||
| installed wholly or partly to capture carbon dioxide from an | ||
| anthropogenic source in this state that is geologically sequestered | ||
| in this state; | ||
| (17) fuel cells generating electricity using hydrogen | ||
| derived from coal, biomass, petroleum coke, or solid waste; [ |
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| (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; and[ |
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| (19) land-based approaches to carbon sequestration, | ||
| including but not limited to reforestation, afforestation, forest | ||
| conservation, restorative grazing practices, conservation tillage | ||
| and no-till land preparation methods, use of cover crops, switch | ||
| grass and other native grasses, and other forms of conservation | ||
| agriculture with evidence-based carbon sequestration benefits. | ||
| SECTION 2. This Act takes effect September 1, 2021. | ||
