Bill > SB935

This bill amends the Texas Tax Code to provide motor fuel tax exemptions and refund opportunities for counties in the state. Specifically, the bill adds language to exempt gasoline and diesel fuel sold to counties for their exclusive use from motor fuel taxes, similar to existing exemptions for entities like public school districts and the federal government. The bill allows counties that have paid motor fuel taxes to file refund claims with the state comptroller to recover those taxes, creating a mechanism for counties to recoup fuel tax expenses. These changes apply to both gasoline and diesel fuel, and cover scenarios where counties purchase fuel and subsequently pay taxes that would now be exempt. The bill will take effect on July 1, 2025, contingent upon receiving a two-thirds vote in both legislative chambers, or alternatively on September 1, 2025, if the supermajority vote is not achieved. The legislation ensures that any tax liabilities accrued before the effective date will continue to be governed by previous tax laws, maintaining legal continuity for tax enforcement and collection.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB935