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AN ACT
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relating to the exemption from the taxes imposed on the sale, use, |
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or rental of certain motor vehicles owned or used by a church, |
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religious society, or open-enrollment charter school and from |
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registration fees for motor vehicles owned by open-enrollment |
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charter schools. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 152.001(7) and (12), Tax Code, are |
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amended to read as follows: |
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(7) "Public agency" means: |
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(A) a department, commission, board, office, |
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institution, or other agency of this state or of a county, city, |
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town, school district, hospital district, water district, or other |
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special district or authority or political subdivision created by |
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or under the constitution or the statutes of this state; [or] |
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(B) an unincorporated agency or instrumentality |
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of the United States; or |
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(C) an open-enrollment charter school. |
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(12) "Motor vehicle used for religious purposes" means |
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a motor vehicle that is: |
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(A) a trailer or is designed to carry more than |
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six passengers; |
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(B) sold to, rented to, or used by a church or |
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religious society; |
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(C) used primarily by a church or religious |
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society [for the purpose of providing transportation to and from a
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church or religious service or meeting]; and |
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(D) not registered as a passenger vehicle and not |
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used primarily for the personal or official needs or duties of a |
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minister. |
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SECTION 2. Section 502.453(a), Transportation Code, is |
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amended to read as follows: |
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(a) The owner of a motor vehicle, trailer, or semitrailer |
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may annually apply for registration under Section 502.451 and is |
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exempt from the payment of a registration fee under this chapter if |
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the vehicle is: |
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(1) owned by and used exclusively in the service of: |
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(A) the United States; |
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(B) this state; [or] |
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(C) a county, municipality, or school district in |
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this state; or |
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(D) an open-enrollment charter school; |
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(2) owned by a commercial transportation company and |
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used exclusively to provide public school transportation services |
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to a school district under Section 34.008, Education Code; |
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(3) designed and used exclusively for fire fighting; |
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(4) owned by a volunteer fire department and used |
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exclusively in the conduct of department business; |
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(5) privately owned and used by a volunteer |
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exclusively in county marine law enforcement activities, including |
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rescue operations, under the direction of the sheriff's department; |
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(6) used by law enforcement under an alias for covert |
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criminal investigations; or |
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(7) owned by units of the United States Coast Guard |
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Auxiliary headquartered in Texas and used exclusively for conduct |
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of United States Coast Guard or Coast Guard Auxiliary business and |
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operations, including search and rescue, emergency communications, |
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and disaster operations. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 897 was passed by the House on April |
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13, 2017, by the following vote: Yeas 138, Nays 0, 3 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 897 on May 26, 2017, by the following vote: Yeas 144, Nays 0, 2 |
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present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 897 was passed by the Senate, with |
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amendments, on May 24, 2017, by the following vote: Yeas 31, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |