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Bill > HB4085


TX HB4085

TX HB4085
Relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.


summary

Introduced
03/07/2025
In Committee
03/27/2025
Crossed Over
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.

AI Summary

This bill modifies the Texas Tax Code to expand the sales and use tax exemption for aircraft repair, remodeling, and maintenance services. Currently, the tax exemption is limited to specific types of aircraft operators, but the bill removes those restrictive references, effectively broadening the exemption to apply to all aircraft repair, remodeling, and maintenance services. The expanded exemption also applies to machinery, tools, supplies, equipment used in aircraft maintenance, and tangible personal property permanently affixed to or necessary for aircraft operations. These changes mean that more businesses and individuals performing aircraft-related services will be able to avoid paying sales and use taxes on their work and related materials. The bill does not affect tax liabilities that accrued before its effective date, which is set for September 1, 2025, ensuring that existing tax obligations remain unchanged and providing a clear timeline for implementation of the new, more inclusive tax exemption.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Withdrawn from schedule (on 05/05/2025)

bill text


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