Bill Text: TX HB485 | 2025-2026 | 89th Legislature | Introduced

Texas House Bill 485

Introduced

Bill Title: Relating to the authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-12 - Filed [HB485 Detail]

Download: Texas-2025-HB485-Introduced.html

	89R1480 CJC-D

	By: Cortez	H.B. No. 485



	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of an emergency services district to
	impose a sales tax on gas and electricity sold for residential use.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter E, Chapter 775, Health and Safety
	Code, is amended by adding Section 775.0755 to read as follows:
	Sec. 775.0755. SALES TAX ON GAS AND ELECTRICITY SOLD FOR
	RESIDENTIAL USE. (a) Notwithstanding Section 775.0751(b) of this
	code and Section 323.207, Tax Code, the board by majority vote may
	repeal the application of the exemption for gas and electricity
	sold for residential use under Section 151.317, Tax Code, to the
	sales or use tax imposed by the district.
	(b) The board of a district that has repealed the
	application of the exemption under Subsection (a) may in the same
	manner reinstate the exemption.
	(c) The board shall provide notice of each order adopted
	under this section to the comptroller in the manner prescribed by
	comptroller rule. The repeal of the application of the exemption or
	the reinstatement of the exemption takes effect in the district on
	the first day of the first calendar quarter after the expiration of
	the first complete calendar quarter after the date on which the
	comptroller receives notice of the order.
	SECTION 2. This Act takes effect immediately if it receives
	a vote of two-thirds of all the members elected to each house, as
	provided by Section 39, Article III, Texas Constitution. If this
	Act does not receive the vote necessary for immediate effect, this
	Act takes effect September 1, 2025.