HB 2148

83(R) - 2013

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Harvey Hilderbran

Bill Caption

Relating to the motor fuel tax on compressed natural gas and liquefied natural gas.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Summary: State taxes on natural gas used in the state's cars, trucks, and buses have been administered under a separate system from the system for collecting state taxes on other types of motor fuels. HB 2148 seeks to align state taxes on the use of natural gas with those applied to gasoline and diesel fuel.

HB 2148 would make certain acts involving compressed of liquefied natural gas open to civil and criminal charges, such as  a $25 to $200 civil penalty or a Class B misdemeanor if someone puts natural gas into a fuel tank without a license, or provides gas tax free if it is not tax free. These penalties, however, match those given out for similar offenses relating to other fuels in the chapter.

Analysis: HB 2148 would bring compressed or liquefied natural gas under the same taxation structure as other motor fuels without raising the rate, which would make the tax system more understandable. It also makes the tax collection method compatible with collection of other fuel taxes.

Since HB 2148 does not add to the taxation of compressed or liquefied natural gas, it does not treat dealers of this fuel differently that dealers of any other fuel regulated by Texas, and it reimburses dealers for their work administering this tax. TPPA supports HB 2148.