The bill would amend Chapter 11, Tax Code, by adding Section 11.315, that would require the
property tax exemption of an energy storage system that is used, constructed, acquired, or
installed wholly or partly to meet or exceed rules or regulations adopted by any local, state or
federal environmental protection agency for the prevention, monitoring, control, or reduction of
air pollution and that:
1) is located in a federal nonattainment area;
2) has a capacity of at least 10 megawatts; and
3) is installed on or after January 1, 2014.
The bill would define “energy storage system” as a device capable of storing energy to be
discharged at a later time, including a chemical, mechanical, or thermal storage device.
The bill would amend Section 26.012, Tax Code to require the deduction of the value of qualified
energy storage systems from the current total value used in effective tax rate calculations in the
first year they are exempt.
The bill would amend Chapter 42, Education Code,and Section 403.302, Tax Code, to ensure that
school districts are fully reimbursed by the state for revenue lost to the proposed energy storage
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