| |
| |
| |
|
|
AN ACT
|
|
|
relating to exemptions from the taxes imposed on the sale, use, or |
|
|
rental of a motor vehicle for a vehicle purchased, used, or rented |
|
|
by a nonprofit food bank or a provider of housing and related |
|
|
services. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
|
|
by adding Sections 152.094 and 152.095 to read as follows: |
|
|
Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK. |
|
|
The taxes imposed by this chapter do not apply to the sale, use, or |
|
|
rental of a motor vehicle that is: |
|
|
(1) purchased, used, or rented by a nonprofit food |
|
|
bank, as defined by Section 162.001; and |
|
|
(2) used primarily by the nonprofit food bank for the |
|
|
food bank's purposes. |
|
|
Sec. 152.095. MOTOR VEHICLES USED BY PROVIDER OF HOUSING |
|
|
AND RELATED SERVICES. (a) The taxes imposed by this chapter do not |
|
|
apply to the sale, use, or rental of a motor vehicle that is: |
|
|
(1) purchased, used, or rented by a provider of |
|
|
housing and related services; and |
|
|
(2) used primarily to provide housing for individuals |
|
|
at a location owned or controlled by the provider. |
|
|
(b) In this section, "provider of housing and related |
|
|
services" means an entity that: |
|
|
(1) is described by Section 151.310(a); and |
|
|
(2) provides housing and related services to |
|
|
individuals who: |
|
|
(A) are experiencing homelessness and have a |
|
|
disabling condition; and |
|
|
(B) have continuously experienced homelessness |
|
|
for at least one year or had at least four episodes of homelessness |
|
|
in the preceding three years. |
|
|
SECTION 2. This Act applies only to a sale, use, or rental |
|
|
of a motor vehicle that occurs on or after the effective date of |
|
|
this Act. |
|
|
SECTION 3. This Act takes effect September 1, 2025. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 4226 was passed by the House on May 8, |
|
|
2025, by the following vote: Yeas 132, Nays 12, 2 present, not |
|
|
voting; and that the House concurred in Senate amendments to H.B. |
|
|
No. 4226 on May 28, 2025, by the following vote: Yeas 90, Nays 43, |
|
|
1 present, not voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
|
|
I certify that H.B. No. 4226 was passed by the Senate, with |
|
|
amendments, on May 25, 2025, by the following vote: Yeas 25, Nays |
|
|
6. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: __________________ |
|
|
Date |
|
|
|
|
|
__________________ |
|
|
Governor |