Issue Date: 2021-09-01
Revised Date:

Legal Cites


H.B. 3745 and H.B. 3317, 87th Leg., R.S. Effective September 1, 2021.


Trust fund outside of the state treasury held by the comptroller consisting surcharges on motor vehicle sales taxes (3004, 3016), registrations (3014), inspections (3020) and a portion of title fees (3012). Also includes sales taxes (3102) on sales or rental of heavy equipment.

Thirty-five percent of the amount deposited to the fund is to be remitted to the State Highway Fund 0006 for use in congestion mitigation and air quality projects by the Texas Department of Transportation.

After remittance to Fund 0006, the fund may be used for projects under Health and Safety Code sec. 386.252 including:

  • clean school bus and clean fleet programs
  • light-duty motor vehicle and on-road diesel incentive programs
  • seaport and rail yard programs
  • new technology implementation grant program
  • regional air monitoring program
  • certain natural gas and alternative fuel programs
  • administrative and research costs
  • other programs that lead to reduced emissions

Any unexpended balances at the end of the biennium are transferred to the State Highway Fund 0006.

Classification Group 13: Local Trust [?]
Depository Interest Retained in fund.
Disposition of Balance At the end of the biennium, any unexpended balance is transferred to State Highway Fund 0006.
Appropriation Technique Not appropriated.


Although passed by the 86th Legislature in 2019, the effective date of H.B. 3745 was 9/1/2021.

H.B. 3745, 86th Leg., R.S. directed unexpended balances to GR Account 5071 - Emissions Reduction Plan. H.B. 4472, 87th Leg., R.S. directed 35% of fund revenue and the unexpended balance to the State Highway Fund 0006.

USAS Values

Consolidated Fund
State Fund Group 13 - LOCAL TRUST
USAS Status A
Funds held outside the state treasury in a trustee capacity for individuals, private organizations or other governmental entities. Includes assets belonging to individuals and other entities held temporarily in a custodial capacity.