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Bill > HB4085
TX HB4085
TX HB4085Relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.
summary
Introduced
03/07/2025
03/07/2025
In Committee
03/27/2025
03/27/2025
Crossed Over
Passed
Dead
06/02/2025
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Withdrawn from schedule (on 05/05/2025)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
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4085 |
BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB04085I.htm |
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