79R11195 JD-F
By: Hilderbran, et al. H.B. No. 809
Substitute the following for H.B. No. 809:
By: Paxton C.S.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.