Bill Text: TX HB791 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the definition of volunteer fire department for purposes of certain motor fuel tax exemptions.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2019-05-24 - Effective immediately [HB791 Detail]
Download: Texas-2019-HB791-Enrolled.html
| H.B. No. 791 | ||
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| relating to the definition of volunteer fire department for | ||
| purposes of certain motor fuel tax exemptions. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.001, Tax Code, is amended by adding | ||
| Subdivision (63) to read as follows: | ||
| (63) "Volunteer fire department" means a fire | ||
| department operated by its members, including a part-paid fire | ||
| department composed of at least 50 percent volunteer firefighters, | ||
| that is operated on a not-for-profit basis, including a department | ||
| that is exempt from federal income tax under Section 501(a), | ||
| Internal Revenue Code of 1986, by being listed as an exempt | ||
| organization in Section 501(c)(3) or (4) of that code. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect tax liability accruing before the effective date of this | ||
| Act. That liability continues in effect as if this Act had not been | ||
| enacted, and the former law is continued in effect for the | ||
| collection of taxes due and for civil and criminal enforcement of | ||
| the liability for those taxes. | ||
| 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, 2019. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 791 was passed by the House on April | ||
| 16, 2019, by the following vote: Yeas 140, Nays 2, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 791 was passed by the Senate on May | ||
| 10, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
