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Bill > HB1864
TX HB1864
TX HB1864Relating to an exemption from the use tax imposed on certain motor vehicles brought into this state by new Texas residents.
summary
Introduced
01/15/2025
01/15/2025
In Committee
03/14/2025
03/14/2025
Crossed Over
Passed
Dead
06/02/2025
06/02/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to an exemption from the use tax imposed on certain motor vehicles brought into this state by new Texas residents.
AI Summary
This bill modifies the Texas Tax Code to provide a specific use tax exemption for new Texas residents who bring a motor vehicle into the state that was previously purchased at retail sale within Texas and on which the original sales tax was already paid. Specifically, under the new provision, if a new resident of Texas moves into the state with a vehicle they originally bought in Texas and already paid sales tax on, they will be exempt from paying an additional use tax when bringing that vehicle into Texas. The bill clarifies that this exemption does not affect any tax liabilities that existed before the law's effective date, which is set for September 1, 2025. This change aims to prevent double taxation on vehicles purchased and initially taxed within Texas when a resident moves within the state, reducing the financial burden on individuals who relocate to Texas.
Committee Categories
Budget and Finance
Sponsors (22)
Wesley Virdell (R)*,
Brad Buckley (R),
Ben Bumgarner (R),
Briscoe Cain (R),
Charles Cunningham (R),
Mark Dorazio (R),
Richard Hayes (R),
Andy Hopper (R),
Helen Kerwin (R),
Mitch Little (R),
A.J. Louderback (R),
Shelley Luther (R),
Don McLaughlin (R),
Terry Meza (D),
Brent Money (R),
Katrina Pierson (R),
Keresa Richardson (R),
Nate Schatzline (R),
Tony Tinderholt (R),
Steve Toth (R),
Ellen Troxclair (R),
Cody Vasut (R),
Last Action
Referred to Ways & Means (on 03/14/2025)
bill text
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bill summary
Document Type | Source Location |
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State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1864 |
BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB01864I.htm |
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