Bill Text: TX SB1964 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to the use of certain aviation and air transportation-related tax proceeds for aviation facilities development.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-03-19 - Referred to Finance [SB1964 Detail]

Download: Texas-2019-SB1964-Introduced.html

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86R12713 CJC-D
By: Zaffirini S.B. No. 1964

A BILL TO BE ENTITLED
AN ACT
relating to the use of certain aviation and air
transportation-related tax proceeds for aviation facilities
development.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.801, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsection (c-3) to
read as follows:
(a) Except for the amounts allocated under Subsections (b),
(c), [and] (c-2), and (c-3), all proceeds from the collection of the
taxes imposed by this chapter shall be deposited to the credit of
the general revenue fund.
(c-3) The following amounts shall be deposited to the credit
of the aviation development account under Section 21.1045,
Transportation Code:
(1) the proceeds from taxes imposed by this chapter
that are collected by an airline; and
(2) the proceeds from taxes imposed by this chapter
on:
(A) an airline;
(B) the sale or use of an aircraft or an aircraft
part or accessory;
(C) the rental of an aircraft;
(D) the sale of a taxable item sold at an airport;
and
(E) any other sale or use the comptroller
determines by rule to be related to aviation or air transportation.
(d) The comptroller shall determine the amount to be
deposited to the state 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 funds or 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. 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 under Subsection (c-3) according to available
statistical data indicating the estimated or actual total receipts
in this state from taxable sales or uses described by Subsection
(c-3). If satisfactory data are not available, the comptroller may
require taxpayers who make taxable sales or uses of those
lubricants, of sporting goods, [or] of fireworks, or of taxable
items subject to the taxable sales or uses described by Subsection
(c-3) to report to the comptroller as necessary to make the
allocation required by Subsection (b), (c), [or] (c-2), or (c-3).
SECTION 2. Section 151.801(e), Tax Code, is amended by
amending Subdivision (1) and adding Subdivisions (1-a) and (1-b) to
read as follows:
(1) "Aircraft" has the meaning assigned by Section
151.328.
(1-a) "Airline" means a certificated or licensed
operator of aircraft for the purpose of transporting persons or
property for hire in the regular course of business in this state.
(1-b) "Motor vehicle" means a trailer, a semitrailer,
or a self-propelled vehicle in or by which a person or property can
be transported upon a public highway. "Motor vehicle" does not
include a device moved only by human power or used exclusively on
stationary rails or tracks, a farm machine, a farm trailer, a
road-building machine, or a self-propelled vehicle used
exclusively to move farm machinery, farm trailers, or road-building
machinery.
SECTION 3. Subchapter I, Chapter 171, Tax Code, is amended
by adding Section 171.402 to read as follows:
Sec. 171.402. ALLOCATION OF CERTAIN REVENUE TO AVIATION
DEVELOPMENT. Notwithstanding Section 171.401, the comptroller
shall deposit the revenue from the tax imposed by this chapter on a
taxable entity that is an airline, as defined by Section
151.801(e), to the credit of the aviation development account under
Section 21.1045, Transportation Code.
SECTION 4. Subchapter C, Chapter 21, Transportation Code,
is amended by adding Section 21.1045 to read as follows:
Sec. 21.1045. AVIATION DEVELOPMENT ACCOUNT. (a) The
aviation development account is a separate account in the general
revenue fund.
(b) The account consists of:
(1) deposits made under Sections 151.801 and 171.402,
Tax Code; and
(2) transfers to the account.
(c) Money in the account may be appropriated only to the
department for making grants and loans under this subchapter.
SECTION 5. This Act takes effect September 1, 2019.