Texas House Bill HB1726

Texas 2019 - 86th Regular

Caption

Relating to an exemption from the motor vehicle sales and use tax for certain military service members serving on active duty.

Impact

If enacted, this bill will amend the Texas Tax Code by adding Section 152.094, which outlines the specific conditions under which active duty military members can apply for a tax exemption on motor vehicle purchases. This exemption could lead to significant financial relief for eligible service members, providing a tangible benefit as they serve the country. The bill is particularly relevant for those members who may find it challenging to manage expenses while away from their home state, thus promoting a sense of goodwill and recognition for their service.

Summary

House Bill 1726 aims to provide an exemption from the motor vehicle sales and use tax specifically for active duty military service members who are residents of Texas. The bill states that these exemptions apply to the sale or use of motor vehicles purchased for the member's private use, contingent upon their deployment outside the United States. This legislative move underscores the state's commitment to supporting military personnel during their service, easing some of their financial burdens related to vehicle purchases while they are stationed away from home.

Contention

While the bill generally presents a favorable initiative for military members, discussions may arise regarding the implications for state tax revenue. Some legislators could express concerns about the potential loss of sales tax income, questioning whether the exemptions might impact funding for local services and initiatives that rely on tax revenues. Nevertheless, supporters of the bill might argue that the exemption is a small price to pay for the sacrifices made by military personnel, emphasizing the importance of providing supportive measures to those serving the nation.