89R8327 CJD-D
By: Turner H.B. No. 2511
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for certain
energy-efficient products for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.333(b), Tax Code, is amended to read
as follows:
(b) This section applies only to the following
energy-efficient products:
(1) an air conditioner the sales price of which does
not exceed $6,000;
(2) a clothes washer;
(3) a ceiling fan;
(4) a dehumidifier;
(5) a dishwasher;
(6) an incandescent, [or] fluorescent, or
light-emitting diode (LED) lightbulb;
(7) a programmable or smart thermostat; [and]
(8) a refrigerator the sales price of which does not
exceed $2,000;
(9) a water heater;
(10) a clothes dryer;
(11) a freezer;
(12) a stove;
(13) an attic fan; and
(14) a heat pump.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2025.