Bill Text: TX SB1030 | 2025-2026 | 89th Legislature | Introduced

Texas Senate Bill 1030

Introduced

Bill Title: Relating to the exemption from sales and use taxes for certain aircraft components and other property required for normal aircraft operations.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-31 - Filed [SB1030 Detail]

Download: Texas-2025-SB1030-Introduced.html

	89R3835 BEF-F

	By: Nichols	S.B. No. 1030



	A BILL TO BE ENTITLED
	AN ACT
	relating to the exemption from sales and use taxes for certain
	aircraft components and other property required for normal aircraft
	operations.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.328(e), Tax Code, is amended to read
	as follows:
	(e) Tangible personal property that is permanently affixed
	or attached as a component part of an aircraft [~~owned or operated by~~
	~~a person described by Subsection (a)(1) or (a)(2),~~] or that is
	necessary for the normal operations of the aircraft and is pumped,
	poured, or otherwise placed in the aircraft[,] is exempted from the
	taxes imposed by this chapter.
	SECTION 2. The change in law made by this Act does not
	affect tax liability accruing before the effective date of this
	Act. That liability continues in effect as if this Act had not been
	enacted, and the former law is continued in effect for the
	collection of taxes due and for civil and criminal enforcement of
	the liability for those taxes.
	SECTION 3. This Act takes effect September 1, 2025.