79R4021 JD-F

By:  Hilderbran                                                   H.B. No. 809



A BILL TO BE ENTITLED

AN ACT

relating to excepting one passenger car or light truck 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 only one passenger car or light truck in the 
course of the individual's occupation or profession is not required 
to render the vehicle for taxation.  An individual who owns and 
operates more than one passenger car or light truck in the course of 
the individual's occupation or profession may elect not to render 
one of those vehicles if the individual renders the other vehicles 
as required by this section.  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.