Bill > HB2737

This bill amends the Texas Tax Code to allow a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment on motor vehicles. If the fuel consumption can be accurately measured while the vehicle is stationary, the Comptroller may approve that method for determining the quantity of fuel eligible for the credit or refund. If there is no separate metering device, the credit or refund may be claimed on a percentage of the diesel fuel consumed, as determined by the Comptroller. The bill includes a phased reduction in the credit or refund amount over four years, before the provision expires on January 1, 2027. The bill takes effect on September 1, 2023.