Texas 2025 - 89th Regular

Texas House Bill HB135

Filed
3/12/25  
Out of House Committee
3/24/25  
Voted on by House
4/2/25  
Out of Senate Committee
4/23/25  
Voted on by Senate
5/1/25  
Governor Action
5/13/25  

Caption

Relating to exemptions from sales and use taxes for game animals and exotic animals.

Impact

The passage of HB 135 will directly impact the financial obligations of businesses and individuals involved in the exotic and game animal industries by lifting tax burdens associated with these creatures. By creating a clearer framework for tax exemptions, the bill is expected to encourage the growth of this niche market. This change will extend to various agricultural producers who may utilize exotic animals in their business operations, effectively supporting diversified agricultural practices.

Summary

House Bill 135 proposes a modification to the Texas Tax Code, specifically focusing on tax exemptions related to game animals and exotic animals. The bill aims to exempt these classifications of animals from sales and use taxes, which is significant for sectors involved in the breeding, selling, and management of exotic and game species. This legislative push aligns with efforts to promote Texas as a destination for hunting and exotic animal enthusiasts, which proponents argue may enhance economic activity in rural areas.

Sentiment

Opinions surrounding the bill are mixed. Supporters advocate for the legislation as a boost to economic activities tied to the exotic animal trade, arguing it could create jobs and foster a thriving market. Meanwhile, critics exhibit concern about potential implications for wildlife management and the ethics of breeding and selling exotic animals. The discussions reflect a divide between economic incentive arguments and conservation-oriented perspectives.

Contention

Notable points of contention in the discussions of HB 135 include the challenges of regulating the breeding and sale of exotic and game animals, particularly in ensuring humane treatment and environmental protection. Some legislators and advocacy groups highlight the risk that increased economic activities in this sector may lead to unsustainable practices. The debate emphasizes the dual need for regulatory oversight while aiming to foster economic benefits, creating a complex landscape for stakeholders involved.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 316
    • Section: 316
    • Section: 316
    • Section: 316
    • Section: 316
    • Section: 316
    • Section: 316
  • Chapter 23. Appraisal Methods And Procedures
    • Section: New Section

Parks And Wildlife Code

  • Chapter 63. Game And Nongame Animals
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

TX SB2410

Identical Relating to an exemption from sales and use taxes for game animals and exotic animals.

Previously Filed As

TX HB4371

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

TX HB3409

Relating to the treatment for ad valorem tax purposes of exotic animals raised or kept for agricultural use.

TX HB300

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

TX SB379

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

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 SB1176

Relating to an exemption from sales and use taxes for COVID-19 test kits.

TX HB3006

Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.

TX SB691

Relating to an animal share exemption for certain meat and meat food products; providing a civil penalty.

Similar Bills

No similar bills found.