H.B. No. 791
  relating to the definition of volunteer fire department for
  purposes of certain motor fuel tax exemptions.
         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
  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:  _____________________