TERP Offroad, Heavy-Duty Equipment Surcharges

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:

  • cranes
  • crushing/processing equipment
  • excavators
  • graders
  • off-highway tractors
  • pavers

To find out more about this surcharge click here or contact us today to see how this could affect your company!