83S30050 TJB-D
 
  By: Isaac H.B. No. 13
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the deposit to the state highway fund and the Texas
  emissions reduction plan fund of certain motor vehicle sales tax
  revenue.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 386.251(c), Health and Safety Code, is
  amended to read as follows:
         (c)  The fund consists of:
               (1)  the amount of money deposited to the credit of the
  fund under:
                     (A)  Section 386.056;
                     (B)  Sections 151.0515, [and] 152.0215, and
  152.1224, Tax Code; and
                     (C)  Sections 501.138, 502.358, and 548.5055,
  Transportation Code; and
               (2)  grant money recaptured under Section 386.111(d)
  and Chapter 391.
         SECTION 2.  Subchapter G, Chapter 152, Tax Code, is amended
  by adding Section 152.1224 to read as follows:
         Sec. 152.1224.  ALLOCATION OF CERTAIN REVENUE DERIVED FROM
  SALES TAX IMPOSED ON ELECTRIC VEHICLES. (a)  In this section,
  "electric vehicle" means a motor vehicle that draws propulsion
  energy only from a rechargeable energy storage system.
         (b)  Notwithstanding Section 152.122, in each state fiscal
  year beginning on or after September 1, 2019, the comptroller shall
  deposit to the credit of the state highway fund all money received
  under Sections 152.047 and 152.121 that is estimated to have been
  derived from the tax imposed under Section 152.021 on the sale of an
  electric vehicle and is remaining after the comptroller makes the
  allocation required by Section 152.1222.
         (b-1)  Notwithstanding Section 152.122, in each state fiscal
  year beginning on or after September 1, 2015, and before September
  1, 2019, the comptroller shall deposit all money received under
  Sections 152.047 and 152.121 that is estimated to have been derived
  from the tax imposed under Section 152.021 on the sale of an
  electric vehicle and is remaining after the comptroller makes the
  allocation required by Section 152.1222 as follows:
               (1)  75 percent to the credit of the state highway fund;
  and
               (2)  25 percent to the credit of the Texas emissions
  reduction plan fund.
         (b-2)  Subsection (b-1) and this subsection expire August
  31, 2019.
         (c)  The comptroller shall determine the amounts to be
  deposited as required by this section using available statistical
  data.  If satisfactory data are not available, the comptroller may
  require county tax assessor-collectors and sellers of motor
  vehicles in seller-financed sales to report additional information
  to the comptroller as necessary to make the deposits required by
  this section.
         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 on the 91st day after the last day of the
  legislative session.