By: Morales Shaw, et al. H.B. No. 4226
        (Senate Sponsor - Campbell, et al.)
         (In the Senate - Received from the House May 9, 2025;
  May 13, 2025, read first time and referred to Committee on Finance;
  May 22, 2025, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 13, Nays 0; May 22, 2025,
  sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR H.B. No. 4226 By:  Campbell
 
 
A BILL TO BE ENTITLED
 
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.
 
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