HB 2212

84(R) - 2015
House Ways & Means
House Ways & Means

Companion Bill

SB 759

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


John Wray


Patricia Harless
Susan King
Drew Springer

Bill Caption

Relating to the repeal of certain state taxes; adding provisions subject to a criminal penalty.

Fiscal Notes

A fiscal not dated April 20, 2015 anticipates a negative two-year net impact to General Revenue Related Funds for CSHB 2212 of $2,685,000  through the biennium ending August 31, 2017.

Bill Analysis

House Bill 2212 would repeal the bingo gross rental tax and the liquefied gas tax.

Currently, a tax is levied on the rental of halls to hold bingo. This tax would be repealed, but bingo-related fees would remain unchanged.

The bill would also abolish the liquefied gas tax. Currently, people that operate a liquefied gas-powered motor vehicle must either purchase a pre-paid decal that proves they have paid applicable taxes on their fuel, or pay the tax at the pump.

House Bill 2212 would also exempt from the compressed natural gas or liquefied natural gas tax motor vehicles used to provide the services of a transit company, including a metropolitan rapid transit authority or a regional transportation authority and operated by a person who on January 1, 2015, had paid the tax on compressed natural gas or liquefied natural gas under Section 162.312 (related to the applicability of the liquefied gas tax to certain public transportation providers using compressed natural gas or liquefied natural gas) as it existed on that date. It would not apply to compressed natural gas or liquefied natural gas delivered into the fuel supply tank of a motor vehicle from a refueling facility accessible to other motor vehicles.

House Bill 2212 would make liquefied gas a special fuel for the purposes of the sales and use tax exemption (Section 151.308 of the Tax Code).

People who have already paid for a decal would be able to ask for a pro rata refund.

Vote Recommendation Notes

Collecting taxes, as well as the auditing and enforcement activities that go with them, cost money to the Comptroller's office, and consequently to taxpayers. When a tax is not bringing significant revenues that offset the costs to taxpayers of collecting it, the tax should be repealed. The Comptroller's Office has indicated that the resources that are currently being used to collect the bingo gross rental tax and the liquefied gas tax could be better used. 

The repeal of the bingo gross rental tax would favor property rights. The repeal of both taxes would favor a more efficient, limited government. We support House Bill 2212.