85R13319 GRM-D     By: Huberty H.B. No. 3665       A BILL TO BE ENTITLED   AN ACT   relating to the definition of volunteer fire department for   purposes of certain motor fuel tax exemptions.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 162.001, Tax Code, is amended by adding   Subdivision (63) to read as follows:                (63)  "Volunteer fire department" means a fire   department operated by its members, including a part-paid fire   department composed of at least 50 percent volunteer firefighters,   that is operated on a not-for-profit basis, including a department   that is exempt from federal income tax under Section 501(a),   Internal Revenue Code of 1986, by being listed as an exempt   organization in Section 501(c)(3) or (4) of that code.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act. That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 3.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2017.