87R2177 SRA-F
 
  By: Metcalf H.B. No. 3304
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to exemptions from the motor vehicle use tax for a motor
  vehicle brought into this state by an active duty member of the
  United States armed forces or the member's spouse.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 152.022, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  The tax imposed by this section does not apply to a motor
  vehicle purchased at retail sale outside this state and used on the
  public highways of this state by a person who is:
               (1)  an active duty member of the United States armed
  forces; or
               (2)  the spouse of a person described by Subdivision
  (1).
         SECTION 2.  Section 152.023, Tax Code, is amended by adding
  Subsection (d) to read as follows:
         (d)  The tax imposed by this section does not apply to a motor
  vehicle described by Subsection (a) that is brought into this state
  by:
               (1)  a person who is an active duty member of the United
  States armed forces; or
               (2)  the spouse of a person described by Subdivision
  (1).
         SECTION 3.  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 4.  This Act takes effect September 1, 2021.