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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for certain |
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energy-efficient products for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.333(b), Tax Code, is amended to read |
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as follows: |
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(b) This section applies only to the following |
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energy-efficient products: |
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(1) an air conditioner the sales price of which does |
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not exceed $6,000; |
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(2) a clothes washer; |
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(3) a ceiling fan; |
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(4) a dehumidifier; |
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(5) a dishwasher; |
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(6) an incandescent, [or] fluorescent, or |
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light-emitting diode (LED) lightbulb; |
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(7) a programmable thermostat; [and] |
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(8) a refrigerator the sales price of which does not |
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exceed $2,000; |
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(9) a water heater; |
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(10) a clothes dryer; |
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(11) a freezer; |
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(12) a stove; |
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(13) an attic fan; and |
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(14) a heat pump. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |