By: Nichols, Parker S.B. No. 1030
(In the Senate - Filed January 31, 2025; February 24, 2025,
read first time and referred to Committee on Finance;
April 9, 2025, reported favorably by the following vote: Yeas 13,
Nays 0; April 9, 2025, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from sales and use taxes for certain
aircraft components and other property required for normal aircraft
operations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.328(e), Tax Code, is amended to read
as follows:
(e) Tangible personal property that is permanently affixed
or attached as a component part of an aircraft [owned or operated by
a person described by Subsection (a)(1) or (a)(2),] or that is
necessary for the normal operations of the aircraft and is pumped,
poured, or otherwise placed in the aircraft[,] is exempted from the
taxes imposed by this chapter.
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.
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