The 86th Texas Legislature recently amended the Tax Code to set an expiration date on surcharges for off-road, heavy-duty diesel equipment. According to H.B. 3745 the surcharge on leased or rented off-road, heavy-duty diesel equipment now expires on the last day of the fiscal biennium (2 year period). A new subsection (f) was added to Rule §3.320 Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment to include an expiration date to the surcharge.
Equipment subject to this surcharge includes, but is not limited to:
- crushing/processing equipment
- off-highway tractors