SB771 - 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.

      S.B. No. 771         AN ACT   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.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 162.227, Tax Code, is amended by adding   Subsection (d-1) to read as follows:           (d-1)     A license holder may take a credit on a return for the   period in which the purchase occurred, and a person who does not   hold a license may file a refund claim with the comptroller, if the   license holder or person paid tax on diesel fuel and the diesel fuel   is used in this state by auxiliary power units or power take-off   equipment on any motor vehicle. If the quantity of that diesel fuel   can be accurately measured while the motor vehicle is stationary by   any metering or other measuring device or method designed to   measure the fuel separately from fuel used to propel the motor   vehicle, the comptroller may approve and adopt the use of the device   as a basis for determining the quantity of diesel fuel consumed in   those operations for a tax credit or tax refund. If there is no   separate metering device or other approved measuring method, the   license holder may take the credit and the person who does not hold   a license may claim the refund on a percentage of the diesel fuel   consumed by each motor vehicle equipped with an auxiliary power   unit or power take-off equipment. The comptroller shall determine   the percentage of diesel fuel for which the credit or refund may be   claimed. The climate-control air conditioning or heating system of   a motor vehicle that has a primary purpose of providing for the   convenience or comfort of the operator or passengers is not a power   take-off system, and a credit or refund may not be allowed for the   tax paid on any portion of the diesel fuel that is used for that   purpose. A credit or refund may not be allowed for the diesel fuel   tax paid on that portion of the diesel fuel that is used for idling.          SECTION 2.  This Act takes effect September 1, 2025.             ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.B. No. 771 passed the Senate on   April 30, 2025, by the following vote:  Yeas 31, Nays 0.       ______________________________   Secretary of the Senate                I hereby certify that S.B. No. 771 passed the House on   May 10, 2025, by the following vote:  Yeas 124, Nays 0, two   present not voting.       ______________________________   Chief Clerk of the House            Approved:     ______________________________                Date       ______________________________              Governor