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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 86(R)

Senate Bill 58

Senate Author:  Zaffirini

Effective:  9-1-19

House Sponsor:  Bohac


            Senate Bill 58 amends the Tax Code to exempt a motor vehicle that is subject to a lease from property taxation if the lessee does not hold the vehicle for the production of income and the vehicle is leased to the state or a political subdivision of the state or, under certain conditions, to an organization that is exempt from federal income taxation as a 501(c)(3) charitable organization.