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TX SB1438

TX SB1438
Relating to 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.


summary

Introduced
03/02/2023
In Committee
05/15/2023
Crossed Over
05/11/2023
Passed
Dead
05/29/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

Relating to 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.

AI Summary

This bill amends the Texas Tax Code to allow license holders and non-licensed persons to claim a credit or refund for diesel fuel taxes paid on diesel fuel used by auxiliary power units or power take-off equipment on motor vehicles. The bill provides specific guidelines for determining the quantity of diesel fuel eligible for the credit or refund, including the use of metering devices or a percentage-based calculation if there is no separate metering. The bill excludes credits or refunds for diesel fuel used for climate-control or idling purposes. The bill takes effect on September 1, 2023.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 05/15/2023)

bill text


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