Texas House Bill HB2237

Texas 2011 - 82nd Regular

• Out of House Committee: 4/26/11
• Introduced: 3/4/11
• Voted on by House: 5/11/11
• Refer: 3/10/11
• Report Pass: 4/18/11
• Report Pass: 4/20/11
• Engrossed: 5/11/11
• Refer: 5/11/11

Caption

Relating to the taxation and titling of certain off-road vehicles.

Impact

This legislation aims to provide clarity and facilitate the use of off-road vehicles in agricultural and forestry settings by removing tax burdens on those specific vehicles. By broadening the definition of off-road vehicles to include all-terrain vehicles and motorcycles designed for off-highway use, HB2237 seeks to ensure these vehicles are accessible for farming and timber operations without the added financial strain presented by taxation. The impact could significantly benefit agricultural operations in Texas, encouraging the use of these vehicles in rural industries.

Summary

House Bill 2237 proposes amendments to the Tax Code of Texas, specifically addressing the taxation and titling of off-road vehicles. The bill seeks to define what constitutes an off-road vehicle and includes provisions that exempt certain off-road vehicles from sales and use taxation if used primarily for farming and ranching or timber operations. It also introduces a requirement for obtaining a title for these vehicles before they can be operated, sold, or disposed of within the state.

Contention

The bill may meet some opposition from tax policy advocates who are concerned about the implications of tax exemptions and the potential for unintended consequences. Critics might argue that such exemptions could reduce state revenues or create discrepancies in tax obligations among different vehicle types. Moreover, the requirement for a title could add an administrative burden for some vehicle owners, prompting discussions about the balance between facilitating agricultural use and maintaining regulatory oversight.