The 86^th 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!