89R15898 BEF-D
By: Harris H.B. No. 5119
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for items used to
construct a nuclear project.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3183 to read as follows:
Sec. 151.3183. NUCLEAR PROJECTS. (a) In this section,
"nuclear project" includes a:
(1) nuclear power generation site or facility;
(2) nuclear reactor;
(3) nuclear reactor manufacturing facility;
(4) facility for reprocessing or recycling nuclear
fuel; and
(5) facility for enriching uranium.
(b) A taxable item is exempted from the taxes imposed by
this chapter if the item is incorporated into a nuclear project or
consumed in the construction of a nuclear project.
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 immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.