| 1 | 1 | | 88R13782 CJD-D |
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| 2 | 2 | | By: Turner H.B. No. 4311 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from sales and use taxes for certain |
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| 8 | 8 | | energy-efficient products for a limited period. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.333(b), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (b) This section applies only to the following |
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| 13 | 13 | | energy-efficient products: |
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| 14 | 14 | | (1) an air conditioner the sales price of which does |
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| 15 | 15 | | not exceed $6,000; |
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| 16 | 16 | | (2) a clothes washer; |
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| 17 | 17 | | (3) a ceiling fan; |
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| 18 | 18 | | (4) a dehumidifier; |
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| 19 | 19 | | (5) a dishwasher; |
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| 20 | 20 | | (6) an incandescent, [or] fluorescent, or |
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| 21 | 21 | | light-emitting diode (LED) lightbulb; |
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| 22 | 22 | | (7) a programmable thermostat; [and] |
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| 23 | 23 | | (8) a refrigerator the sales price of which does not |
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| 24 | 24 | | exceed $2,000; |
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| 25 | 25 | | (9) a water heater; |
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| 26 | 26 | | (10) a clothes dryer; |
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| 27 | 27 | | (11) a freezer; |
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| 28 | 28 | | (12) a stove; |
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| 29 | 29 | | (13) an attic fan; and |
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| 30 | 30 | | (14) a heat pump. |
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| 31 | 31 | | SECTION 2. The change in law made by this Act does not |
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| 32 | 32 | | affect tax liability accruing before the effective date of this |
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| 33 | 33 | | Act. That liability continues in effect as if this Act had not been |
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| 34 | 34 | | enacted, and the former law is continued in effect for the |
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| 35 | 35 | | collection of taxes due and for civil and criminal enforcement of |
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| 36 | 36 | | the liability for those taxes. |
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| 37 | 37 | | SECTION 3. This Act takes effect September 1, 2023. |
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