| 1 | 1 | | 89R11811 CJD-D |
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| 2 | 2 | | By: Capriglione H.B. No. 4085 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the sales and use tax exemption for the repair, |
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| 10 | 10 | | remodeling, or maintenance of aircraft. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Sections 151.328(b), (d), and (e), Tax Code, are |
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| 13 | 13 | | amended to read as follows: |
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| 14 | 14 | | (b) Repair, remodeling, and maintenance services to |
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| 15 | 15 | | aircraft, including an engine or other component part of aircraft, |
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| 16 | 16 | | [operated by a person described by Subsection (a)(1), (a)(2), or |
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| 17 | 17 | | (a)(5)] are exempted from the taxes imposed by this chapter. |
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| 18 | 18 | | (d) Machinery, tools, supplies, and equipment used or |
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| 19 | 19 | | consumed exclusively in the repair, remodeling, or maintenance of |
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| 20 | 20 | | aircraft, aircraft engines, or aircraft component parts [by or on |
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| 21 | 21 | | behalf of a person described by Subsection (a)(1) or (a)(2)] are |
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| 22 | 22 | | exempted from the taxes imposed by this chapter. |
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| 23 | 23 | | (e) Tangible personal property that is permanently affixed |
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| 24 | 24 | | or attached as a component part of an aircraft [owned or operated by |
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| 25 | 25 | | a person described by Subsection (a)(1) or (a)(2),] or that is |
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| 26 | 26 | | necessary for the normal operations of the aircraft and is pumped, |
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| 27 | 27 | | poured, or otherwise placed in the aircraft[,] is exempted from the |
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| 28 | 28 | | taxes imposed by this chapter. |
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| 29 | 29 | | SECTION 2. The changes in law made by this Act do not affect |
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| 30 | 30 | | tax liability accruing before the effective date of this Act. That |
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| 31 | 31 | | liability continues in effect as if this Act had not been enacted, |
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| 32 | 32 | | and the former law is continued in effect for the collection of |
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| 33 | 33 | | taxes due and for civil and criminal enforcement of the liability |
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| 34 | 34 | | for those taxes. |
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| 35 | 35 | | SECTION 3. This Act takes effect September 1, 2025. |
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