84R993 BEF-D
 
  By: McClendon H.B. No. 395
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the rates of the state motor fuel taxes and to the use of
  additional revenue derived from those taxes; increasing the rates
  of certain taxes.
         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. The gasoline tax rate is
  30 [20] cents for each net gallon or fractional part on which the
  tax is imposed under Section 162.101.
         SECTION 2.  Section 162.202, Tax Code, is amended to read as
  follows:
         Sec. 162.202.  TAX RATE. The diesel fuel tax rate is
  30 [20] cents for each net gallon or fractional part on which the
  tax is imposed under Section 162.201.
         SECTION 3.  Section 162.301(b), Tax Code, is amended to read
  as follows:
         (b)  The liquefied gas tax rate is 25 [15] cents a gallon.
         SECTION 4.  Sections 162.305(a) and (c), Tax Code, are
  amended to read as follows:
         (a)  A user of liquefied gas for the propulsion of a motor
  vehicle on the public highways of this state shall pay in advance
  annually on each motor vehicle owned, operated, and licensed in
  this state by that person a tax based on the registered gross weight
  and mileage driven the previous year in the following schedule:
 
 
Less 5,000 10,000 15,000
 
than to to miles
 
5,000 9,999 14,999 and
 
miles miles miles over
 
Class A: Less than
 
4,000 pounds 50  [30] 100  [60] 150  [90] $200 [120]
 
Class B: 4,001 to  
 
10,000 pounds 70  [42] 140  [84] 210 [126] 280 [168]
 
Class C: 10,001 to  
 
15,000 pounds 80  [48] 160  [96] 240 [144] 320 [192]
 
Class D: 15,001 to  
 
27,500 pounds 140  [84] 280 [168] 420 [252] 560 [336]
 
Class E: 27,501 to  
 
43,500 pounds 210 [126] 420 [252] 630 [378] 840 [504]
 
Class F: 43,501 pounds  
 
and over 310 [186] 620 [372] 930 [558] 1,240 [744]
  tax shall be required for the types of vehicles described below:
  Class T: Transit carrier vehicles operated by a transit company--$740 [$444]
         SECTION 5.  Section 162.353(a), Tax Code, is amended to read
  as follows:
         (a)  The rate of the tax under Sections 162.351 and 162.352
  is 25 [15] cents for each:
               (1)  gasoline gallon equivalent or fractional part of
  compressed natural gas or liquefied natural gas; or
               (2)  diesel gallon equivalent or fractional part of
  compressed natural gas or liquefied natural gas.
         SECTION 6.  Subchapter F, Chapter 162, Tax Code, is amended
  by adding Section 162.507 to read as follows:
         Sec. 162.507.  ALLOCATION OF CERTAIN REVENUE TO CERTAIN
  TRANSPORTATION-RELATED PROJECTS. (a)  This section applies to:
               (1)  all net proceeds from taxes collected at the rate
  provided by Section 162.102 attributable to the portion of the tax
  rate that exceeds 20 cents, but does not exceed 30 cents, for each
  net gallon or fractional part on which the taxes are imposed;
               (2)  all net proceeds from taxes collected at the rate
  provided by Section 162.202 attributable to the portion of the tax
  rate that exceeds 20 cents, but does not exceed 30 cents, for each
  net gallon or fractional part on which the taxes are imposed;
               (3)  all net proceeds from taxes collected at the rate
  provided by Section 162.301(b) attributable to the portion of the
  tax rate that exceeds 15 cents, but does not exceed 25 cents, for
  each gallon on which the taxes are imposed, including the net
  proceeds of the taxes collected as provided by Sections 162.305(a)
  and (c); and
               (4)  all net proceeds from taxes collected at the rate
  provided by Section 162.353(a) attributable to the portion of the
  tax rate that exceeds 15 cents, but does not exceed 25 cents, for
  each:
                     (A)  gasoline gallon equivalent or fractional
  part of compressed natural gas or liquefied natural gas on which the
  taxes are imposed; and
                     (B)  diesel gallon equivalent or fractional part
  of compressed natural gas or liquefied natural gas on which the
  taxes are imposed.
         (b)  Notwithstanding any other provision of this chapter,
  the money to which this section applies shall be deposited as
  follows:
               (1)  one-fourth to the credit of the available school
  fund; and
               (2)  the remainder to the credit of the state highway
  fund.
         (c)  Subject to the limitations on the use of revenue derived
  from taxes imposed on motor fuels and lubricants prescribed by
  Section 7-a, Article VIII, Texas Constitution, revenue deposited to
  the credit of the state highway fund under this section may be
  appropriated only to the Texas Department of Transportation to
  provide funding for planning, development, and implementation of
  current and future transportation infrastructure projects,
  including intermodal transportation projects other than toll
  roads, to relieve congestion on public roadways, enhance public
  safety, facilitate the movement of commercial freight, or improve
  air quality.
         SECTION 7.  The changes in law made by this Act do 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 and
  enforcement of those taxes.
         SECTION 8.  This Act takes effect September 1, 2015.