Texas Comptroller Manual of Accounts - Fiscal 2024
GR Account 5071 – Emissions Reduction Plan

Account in general revenue consisting of accumulated balance.

Previously consisted of surcharges on motor vehicle sales taxes (3004, 3016), registrations (3014), inspections (3020), sales taxes (3102) on sales or rental of heavy equipment and a portion of title fees (3012). Also received transfers from the State Highway Fund 0006.

Revenue moved to Texas Emissions Reduction Plan Trust Fund 1201 outside of the state treasury. 

Formerly administered by the Comptroller -- State Fiscal Agency 902.

The increase in title certificate fee by H.B. 1365, 78th Leg., R.S., deposited to this account until 9-1-08. After 9-1-08, the fee was to be deposited to the Texas Mobility Fund (0365). However, subsequent legislation extended the date for deposit to Fund 0365 until 9-01-15.

Program extended from 8-31-08 to 8-31-10 and amended by H.B. 2481, 79th Leg., R.S.

S.B. 12, 80th Leg., R.S. changed administration of the fund from the Comptroller to TCEQ effective 9-1-07 and extended the program from 8-31-10 to 8-31-15.

Program expiration extended until 8-31-19 by H.B. 1796, 81st Leg., § 15.

Recodified from Transportation Code, Sec. 502.1675 to 502.358 by H.B. 2357, 82nd Leg., R.S.

Amended by S.B. 1727, 83rd Leg., R.S. to change allocations from the fund to programs and administrative costs and add new uses including the drayage truck incentive and light-duty motor vehicle incentive programs.

H.B. 7, 83rd Leg., R.S. requires interest be deposited to General Revenue (0001).

S.B. 1731, 85th Leg., R.S. extended program expiration from 8-31-19 to the date the commission publishes the notices required under Health and Safety code 382.037. The bill removed the drayage truck program and added new uses such as the seaport and rail yard program and changed the allocation of revenue to the various programs.

H.B. 3745, 86th Leg., R.S. moved all revenue previously deposited to GR account 5071 to the new Texas Emissions Reduction Plan Trust Fund 1201 outside of the state treasury. Although passed by the 86th Legislature in 2019, the effective date of H.B. 3745 was 9/1/2021.