H-1011

   Amend House File 351 as follows:
   1.  Page 1, before line 1 by inserting: 
   Section 1.  Section 310.3, Code 2015, is amended by adding the following new subsection:
   NEW SUBSECTION.  2A.  All funds received pursuant to section 452A.83.>
   2.  Page 2, before line 18 by inserting: 
   <Sec. ___.  Section 331.429, subsection 1, paragraph e, Code 2015, is amended to read as follows:
   e.  Other moneys dedicated to this fund by law, including but not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28, and 452A.83.>
   3.  Page 5, line 23, after <vehicles> by inserting <, other than fuel used in unlicensed vehicles, stationary engines, implements used in agricultural production, and machinery and equipment used for nonhighway purposes,>
   4.  Page 5, line 29, after <vehicles> by inserting <, other than fuel used in unlicensed vehicles, stationary engines, implements used in agricultural production, and machinery and equipment used for nonhighway purposes,>
   5.  Page 8, after line 8 by inserting: 
   <(03)  The tax rate on special fuel for diesel engines of motor vehicles used in unlicensed vehicles, stationary engines, implements used in agricultural production, and machinery and equipment used for nonhighway purposes is the amount determined by subtracting twenty-two and one-half cents per gallon from the tax rate specified for special fuel for diesel engines of motor vehicles in subparagraphs (1) and (2), as applicable.>
   6.  Page 8, after line 27 by inserting: 
   <Sec. ___.  Section 452A.17, subsection 1, paragraph a, subparagraph (4), Code 2015, is amended to read as follows:
   (4)  Fuel, other than special fuel for diesel engines of motor vehicles, used in unlicensed vehicles, stationary engines, implements used in agricultural production, and machinery and equipment used for nonhighway purposes.
   Sec. ___.  Section 452A.79, Code 2015, is amended to read as follows:
   452A.79  Use of revenue.

   Except as provided in sections 452A.79A, 452A.82, 452A.83, and 452A.84, the net proceeds of the excise tax on the diesel special fuel and the excise tax on motor fuel and other special fuel, and penalties collected under the provision of this chapter, shall be credited to the road use tax fund.
   Sec. ___.  NEW SECTION.  452A.83  Diesel fuel used for nonhighway purposes.
   1.  The portion of the moneys collected under section 452A.3, subsection 6, received on account of special fuel for diesel engines of motor vehicles used in unlicensed vehicles, stationary engines, implements used in agricultural production, and machinery and equipment used for nonhighway purposes shall be credited as follows:
   a.  Fifty percent shall be deposited in the secondary road fund of the counties created in section 331.429.
   b.  Fifty percent shall be deposited in the farm-to-market road fund created in section 310.3.
   2.  Notwithstanding any other provision of law to the contrary, the moneys deposited in the secondary road fund of the counties and the farm-to-market road fund pursuant to this section shall not result in a decrease in the amount of other moneys deposited in such funds by operation of law.>
   7.  Page 10, by striking lines 16 and 17 and inserting: 
   <3.  The sections of this Act amending sections 310.3 and 331.429, section 452A.3, subsection 6, sections 452A.17 and 452A.79, and enacting section 452A.83 take effect July 1, 2015.>
   8.  Title page, line 7, after <formulas,> by inserting <modifying the excise tax exemption for certain special fuel,>
   9.  By renumbering, redesignating, and correcting internal references as necessary.

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WATTS of Dallas