89R13557 SRA-F
By: Morales Shaw H.B. No. 4226
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the taxes imposed on the sale, use, or
rental of a motor vehicle for a vehicle purchased, used, or rented
by a nonprofit food bank.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.094 to read as follows:
Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK.
The taxes imposed by this chapter do not apply to the sale, use, or
rental of a motor vehicle that is:
(1) purchased by a nonprofit food bank, as defined by
Section 162.001; and
(2) used primarily by the nonprofit food bank for the
food bank's purposes.
SECTION 2. This Act applies only to a sale, use, or rental
of a motor vehicle that occurs on or after the effective date of
this Act.
SECTION 3. This Act takes effect September 1, 2025.