Bill Text: TX HB3067 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to a surcharge on certain fuel inefficient vehicles.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-03-18 - Referred to Ways & Means [HB3067 Detail]
Download: Texas-2011-HB3067-Introduced.html
82R3695 ALL-D | ||
By: Burnam | H.B. No. 3067 |
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relating to a surcharge on certain fuel inefficient vehicles. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 152.001, Tax Code, is amended by adding | ||
Subdivisions (20), (21), and (22) to read as follows: | ||
(20) "Combined fuel economy estimate" means an | ||
estimate of the average number of miles traveled by a vehicle per | ||
gallon of fuel consumed. | ||
(21) "Corporate average fuel economy standard" means a | ||
measure of the average fuel economy of a manufacturer's fleet of | ||
passenger automobiles of the same model year. | ||
(22) "Passenger automobile" means a motor vehicle | ||
defined as a passenger automobile under 49 C.F.R. Section 523.4. | ||
SECTION 2. Subchapter B, Chapter 152, Tax Code, is amended | ||
by adding Section 152.0211 to read as follows: | ||
Sec. 152.0211. FUEL INEFFICIENT PASSENGER AUTOMOBILE | ||
SURCHARGE. (a) A surcharge is imposed on every retail sale, lease, | ||
or use of a new motor vehicle that is a fuel inefficient passenger | ||
automobile. | ||
(b) The amount of the surcharge for a fuel inefficient | ||
passenger automobile under this section is $100. | ||
(c) Except as provided by Subsection (d), a passenger | ||
automobile is considered to be fuel inefficient under this section | ||
if the comptroller determines that, for the automobile's model | ||
year, the automobile's combined fuel economy estimate, as reported | ||
by the United States Environmental Protection Agency, is less than | ||
or equal to the product of the automobile manufacturer's corporate | ||
average fuel economy standard, as established by the National | ||
Highway Traffic Safety Administration, multiplied by 0.9 and | ||
rounded up to the nearest one-tenth mile per gallon. | ||
(d) In determining whether a passenger automobile is fuel | ||
inefficient, and to the extent consistent with federal law, the | ||
comptroller by rule may adopt any other nationally accepted fuel | ||
economy estimates or measures reported or established by an | ||
independent agency or organization that tests and calculates the | ||
fuel economy of passenger automobiles. | ||
(e) The surcharge authorized under this section is | ||
collected at the same time and in the same manner and is | ||
administered and enforced in the same manner as the tax imposed | ||
under this chapter. The comptroller by rule shall adopt any | ||
additional procedures necessary for the collection, | ||
administration, and enforcement of the surcharge authorized under | ||
this section. | ||
SECTION 3. The change in law made by this Act applies only | ||
to a passenger automobile of a model year of 2012 or later. | ||
SECTION 4. This Act takes effect September 1, 2011. |