Texas 2009 - 81st Regular

Texas House Bill HB1823

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from sales and use taxation of certain energy conservation-related property.

Impact

The impact of HB1823 is significant as it proposes to exempt not just the renewable energy devices themselves but also their component parts and replacement parts from sales tax. This exemption is expected to lower the overall costs for end-users and promote wider use of renewable technologies across Texas. By doing so, the bill seeks to stimulate the renewable energy market, which may lead to reduced dependency on fossil fuels and contribute to environmental sustainability.

Summary

House Bill 1823 aims to broaden the sales and use tax exemptions related to certain energy conservation devices in Texas. By introducing a new section to the Tax Code, the bill outlines the criteria that define renewable energy devices, which include technologies harnessing solar, wind, geothermal, biomass, and other renewable sources. This legislative move seeks to encourage investment in renewable energy technologies by alleviating the financial burden associated with sales tax, aiming to boost both consumer and commercial adoption of such technologies in the state.

Contention

While the bill may receive support from pro-renewable energy advocates, there could be contention regarding the state's approach to taxation and potential revenue implications. Some critics may argue that the sales tax exemptions could lead to reduced state revenues, which could impact funding for public services. Additionally, there might be debates surrounding the definition of what qualifies as a renewable energy device and the potential for loopholes or misuse of the exemptions.

Implementation

If enacted, the changes introduced by HB1823 will take effect on July 1, 2009, contingent on receiving the necessary legislative approval. The bill ensures that any tax liabilities incurred before its enactment will not be affected, preserving the status quo for past obligations. Overall, the bill represents a legislative effort to advance Texas’s sustainable energy initiatives and responds to the growing demand for cleaner energy solutions.

Companion Bills

No companion bills found.

Previously Filed As

TX HB3894

Relating to an exemption from sales and use taxes for battery energy storage systems.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX SB1265

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX HB3355

Relating to exemption from taxation of facilities, devices, or methods used to control pollution.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX HB2482

Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.

TX SB1143

Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.

TX HB2223

Relating to the temporary exemption of certain tangible personal property related to virtual currency mines from sales and use taxes.

TX HB4311

Relating to an exemption from sales and use taxes for certain energy-efficient products for a limited period.

TX SB379

Relating to an exemption from sales and use taxes for certain family care items.

Similar Bills

No similar bills found.