| 1 | | - | H.B. No. 2338 |
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| 1 | + | By: Noble (Senate Sponsor - Hughes) H.B. No. 2338 |
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| 2 | + | (In the Senate - Received from the House April 11, 2019; |
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| 3 | + | April 15, 2019, read first time and referred to Committee on |
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| 4 | + | Finance; May 7, 2019, reported favorably by the following vote: |
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| 5 | + | Yeas 13, Nays 0; May 7, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the exemption from the taxes imposed on the sale, use, |
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| 6 | 12 | | or rental of a motor vehicle for certain motor vehicles used for |
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| 7 | 13 | | religious purposes. |
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| 8 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 15 | | SECTION 1. Section 152.001(12), Tax Code, is amended to |
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| 10 | 16 | | read as follows: |
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| 11 | 17 | | (12) "Motor vehicle used for religious purposes" means |
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| 12 | 18 | | a motor vehicle that is: |
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| 13 | 19 | | (A) [a trailer or is designed to carry more than |
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| 14 | 20 | | six passengers; |
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| 15 | 21 | | [(B) sold to, rented to, or used by a church or |
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| 16 | 22 | | religious society; |
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| 17 | 23 | | [(C)] used primarily by a church or religious |
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| 18 | 24 | | society; and |
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| 19 | 25 | | (B) [(D) not registered as a passenger vehicle |
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| 20 | 26 | | and] not used primarily for the personal or official needs or duties |
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| 21 | 27 | | of a minister. |
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| 22 | 28 | | SECTION 2. The change in law made by this Act does not |
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| 23 | 29 | | affect tax liability accruing before the effective date of this |
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| 24 | 30 | | Act. That liability continues in effect as if this Act had not been |
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| 25 | 31 | | enacted, and the former law is continued in effect for the |
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| 26 | 32 | | collection of taxes due and for civil and criminal enforcement of |
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| 27 | 33 | | the liability for those taxes. |
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| 28 | 34 | | SECTION 3. This Act takes effect September 1, 2019. |
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| 29 | | - | ______________________________ ______________________________ |
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| 30 | | - | President of the Senate Speaker of the House |
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| 31 | | - | I certify that H.B. No. 2338 was passed by the House on April |
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| 32 | | - | 9, 2019, by the following vote: Yeas 146, Nays 2, 1 present, not |
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| 33 | | - | voting. |
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| 34 | | - | ______________________________ |
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| 35 | | - | Chief Clerk of the House |
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| 36 | | - | I certify that H.B. No. 2338 was passed by the Senate on May |
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| 37 | | - | 10, 2019, by the following vote: Yeas 31, Nays 0. |
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| 38 | | - | ______________________________ |
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| 39 | | - | Secretary of the Senate |
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| 40 | | - | APPROVED: _____________________ |
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| 41 | | - | Date |
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| 42 | | - | _____________________ |
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| 43 | | - | Governor |
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| 35 | + | * * * * * |
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