Bill Text: TX HB3998 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the use of certain revenue derived from state sales and use taxes to provide grants to incentivize the recycling of certain electronics.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-20 - Referred to Appropriations [HB3998 Detail]
Download: Texas-2023-HB3998-Introduced.html
88R12276 CJC/JXC-D | ||
By: Lopez of Cameron | H.B. No. 3998 |
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relating to the use of certain revenue derived from state sales and | ||
use taxes to provide grants to incentivize the recycling of certain | ||
electronics. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter Y, Chapter 361, Health and Safety | ||
Code, is amended by adding Sections 361.9621 and 361.9622 to read as | ||
follows: | ||
Sec. 361.9621. COMPUTER EQUIPMENT RECYCLING ACCOUNT. (a) | ||
The computer equipment recycling account is an account in the | ||
general revenue fund. Money in the account may be appropriated only | ||
to the commission for the purpose of issuing grants under Section | ||
361.9622. | ||
(b) Notwithstanding Section 404.071, Government Code, | ||
interest earned on the account shall be credited to the account. | ||
Sec. 361.9622. COMPUTER EQUIPMENT RECYCLING GRANT PROGRAM. | ||
The commission shall develop policies and procedures to administer | ||
a program to award grants to manufacturers that have adopted and | ||
implemented a recovery plan under this subchapter for the purpose | ||
of reimbursing the manufacturers for the costs of implementing a | ||
recovery plan. | ||
SECTION 2. Subchapter Z, Chapter 361, Health and Safety | ||
Code, is amended by adding Sections 361.9771 and 361.9881 to read as | ||
follows: | ||
Sec. 361.9771. COVERED TELEVISION EQUIPMENT RECYCLING | ||
ACCOUNT. (a) The covered television equipment recycling account | ||
is an account in the general revenue fund. Money in the account may | ||
be appropriated only to the commission for the purpose of issuing | ||
grants under Section 361.9881. | ||
(b) Notwithstanding Section 404.071, Government Code, | ||
interest earned on the account shall be credited to the account. | ||
Sec. 361.9881. COVERED TELEVISION EQUIPMENT RECYCLING | ||
GRANT PROGRAM. The commission shall develop policies and | ||
procedures to administer a program to award grants to registered | ||
television manufacturers for the purpose of reimbursing | ||
manufacturers for the costs of implementing a recovery plan. | ||
SECTION 3. Section 151.801, Tax Code, is amended by | ||
amending Subsections (a) and (d) and adding Subsections (c-4) and | ||
(c-5) to read as follows: | ||
(a) Except for [ |
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section [ |
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from the collection of the taxes imposed by this chapter shall be | ||
deposited to the credit of the general revenue fund. | ||
(c-4) An amount equal to the revenue derived from the | ||
collection of taxes at the rate of one quarter of one percent on the | ||
first sale at retail of computer equipment shall be deposited to the | ||
credit of the computer equipment recycling account established | ||
under Section 361.9621, Health and Safety Code. | ||
(c-5) An amount equal to the revenue derived from the | ||
collection of taxes at the rate of one quarter of one percent on the | ||
first sale at retail of covered television equipment shall be | ||
deposited to the credit of the covered television equipment | ||
recycling account established under Section 361.9771, Health and | ||
Safety Code. | ||
(d) The comptroller shall determine the amount to be | ||
deposited to the highway fund under Subsection (b) according to | ||
available statistical data indicating the estimated average or | ||
actual consumption or sales of lubricants used to propel motor | ||
vehicles over the public roadways. The comptroller shall determine | ||
the amounts to be deposited to the accounts under Subsection (c) | ||
according to available statistical data indicating the estimated or | ||
actual total receipts in this state from taxable sales of sporting | ||
goods, and according to the specific amounts provided in the | ||
General Appropriations Act in accordance with Subsection (c-1). | ||
The comptroller shall determine the amount to be deposited to the | ||
fund under Subsection (c-2) according to available statistical data | ||
indicating the estimated or actual total receipts in this state | ||
from taxes imposed on sales at retail of fireworks. The comptroller | ||
shall determine the amount to be deposited to the account under | ||
Subsection (c-3) according to available statistical data | ||
indicating the estimated or actual total receipts in this state | ||
from taxable sales of horse feed, horse supplements, horse tack, | ||
horse bedding and grooming supplies, and other taxable expenditures | ||
directly related to horse ownership, riding, or boarding. The | ||
comptroller shall determine the amount to be deposited to the | ||
credit of the account under Subsection (c-4) according to available | ||
statistical data indicating the estimated or actual total receipts | ||
in this state from taxes imposed on sales at retail of computer | ||
equipment. The comptroller shall determine the amount to be | ||
deposited to the credit of the account under Subsection (c-5) | ||
according to available statistical data indicating the estimated or | ||
actual total receipts in this state from taxes imposed on sales at | ||
retail of covered television equipment. If satisfactory data are | ||
not available, the comptroller may require taxpayers who make | ||
taxable sales or uses of those lubricants, of sporting goods, of | ||
fireworks, of computer equipment, of covered television equipment, | ||
or of horse feed, horse supplements, horse tack, horse bedding and | ||
grooming supplies, or other taxable expenditures directly related | ||
to horse ownership, riding, or boarding to report to the | ||
comptroller as necessary to make the allocation required by | ||
Subsection (b), (c), (c-2), [ |
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SECTION 4. Section 151.801(e), Tax Code, is amended by | ||
adding Subdivisions (6) and (7) to read as follows: | ||
(6) "Computer equipment" has the meaning assigned by | ||
Section 361.952, Health and Safety Code. | ||
(7) "Covered television equipment" has the meaning | ||
assigned by Section 361.971, Health and Safety Code. | ||
SECTION 5. This Act takes effect September 1, 2023. |