Texas 2025 - 89th Regular

Texas House Bill HB1109

Filed
11/12/24  
Out of House Committee
3/24/25  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from certain motor fuel taxes for counties in this state.

Impact

The proposed changes are particularly significant for counties that request or utilize large quantities of fuel for various public services. By eliminating the tax burden on these fuel purchases, HB1109 aims to support local governments in managing their expenses more effectively. The bill includes provisions for crediting tax previously paid on motor fuels, ensuring counties have a mechanism to reclaim their expenditures, thus bolstering their fiscal management.

Summary

House Bill 1109 is focused on amending Texas Tax Code to provide a tax exemption for motor fuels sold to counties within the state. The bill seeks to exempt gasoline and diesel purchases by counties for their exclusive use, thereby reducing operational costs for local government entities. This move is expected to have a positive impact on county budgets, allowing them to allocate more resources to essential services such as law enforcement and public transportation.

Sentiment

The sentiment around HB1109 appears to be predominantly favorable, particularly among local government officials and advocacy groups that support increased funding for public services. Proponents argue that the tax exemption will translate into significant savings, which can enhance service delivery. However, there exists some concern regarding the broader implications of this exemption on state revenue, indicating some caution from legislators who worry about potential fiscal shortfalls that could arise from reduced tax collections.

Contention

Debate around HB1109 may center on the balance between providing necessary funding support to local governments and ensuring that state revenue remains robust. Some legislators may express concerns that while supporting counties, the bill could diversify funding pools disproportionately. Ultimately, discussions around this bill will likely explore the long-term fiscal impacts on both local and state levels, ensuring that while local governments receive needed support, state financial health is not jeopardized.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 162. Motor Fuel Taxes
    • Section: 104
    • Section: New Section
    • Section: 227
    • Section: 104
    • Section: New Section
    • Section: 227
    • Section: 104
    • Section: New Section
    • Section: 227
    • Section: 104
    • Section: New Section
    • Section: 227

Transportation Code

  • Chapter 361. State Highway Turnpike Projects
    • Section: New Section

Companion Bills

TX SB677

Identical Relating to an exemption from certain motor fuel taxes for counties in this state.

TX SB935

Same As Relating to an exemption from certain motor fuel taxes for counties in this state.

Similar Bills

TX HB3599

Relating to an exemption from certain motor fuel taxes for, and registration fees for motor vehicles owned by, certain nonprofit food banks.

TX SB677

Relating to an exemption from certain motor fuel taxes for counties in this state.

TX SB935

Relating to an exemption from certain motor fuel taxes for counties in this state.

TX HB2731

Relating to the exemption of nonprofit ambulance companies from motor fuel taxes.

TX HB1294

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

TX HB916

Relating to the exemption of rural transit districts from motor fuel taxes.

NJ A2141

Requires certain supermarkets, grocery stores, and food suppliers to donate food under certain circumstances.

TX SB2949

Relating to certain regulations involving motor fuels or other hazardous materials, including the transportation of motor fuels and other hazardous materials and restrictions on certain motor fuel depots; creating criminal offenses; authorizing a civil penalty.