79R11195 JD-F


By:  Hilderbran, et al.                                           H.B. No. 809



A BILL TO BE ENTITLED

AN ACT

relating to excepting certain motor vehicles owned by an individual 
and used for the production of income from required rendition for ad 
valorem tax purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 22.01, Tax Code, is amended by adding 
Subsection (k) to read as follows:
	(k)  Notwithstanding Subsections (a) and (b), an individual 
who owns and operates one or more passenger cars or light trucks in 
the course of the individual's occupation or profession and also 
operates those vehicles for personal activities that do not involve 
the production of income is not required to render the vehicles for 
taxation.  In this subsection, "passenger car" and "light truck" 
have the meanings assigned by Section 502.001, Transportation Code.
	SECTION 2.  The change in law made by this Act applies only 
to the rendition of property for an ad valorem tax year that begins 
on or after January 1, 2006.
	SECTION 3.  This Act takes effect January 1, 2006.