Bill > HB3089

This bill modifies the Texas Tax Code to remove the specific classification of "real property repair and remodeling" as a taxable service, effectively eliminating certain existing provisions related to these services. The bill repeals Sections 151.0047 (which likely defined real property repair and remodeling), 151.3501, and related sections in other tax code chapters. Specifically, it removes references to "real property repair and remodeling" from definitions of taxable services and modifies sections related to service taxation and marketplace sales. The changes adjust how certain repair and restoration services are classified for tax purposes, potentially simplifying the tax treatment of these services. The bill does not affect tax liabilities that accrued before its effective date, which is set for September 1, 2025, and ensures that existing tax collection and enforcement mechanisms remain in place for any previously due taxes. The overall effect appears to be a technical revision of the tax code's treatment of repair and remodeling services, potentially streamlining tax regulations in this area.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3089