| 1 | | - | By: Nichols, Campbell S.B. No. 1030 |
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| 1 | + | By: Nichols, Parker S.B. No. 1030 |
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| 2 | + | (In the Senate - Filed January 31, 2025; February 24, 2025, |
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| 3 | + | read first time and referred to Committee on Finance; |
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| 4 | + | April 9, 2025, reported favorably by the following vote: Yeas 13, |
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| 5 | + | Nays 0; April 9, 2025, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 7 | | |
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| 5 | 8 | | |
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| 6 | 9 | | A BILL TO BE ENTITLED |
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| 7 | 10 | | AN ACT |
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| 8 | 11 | | relating to the exemption from sales and use taxes for certain |
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| 9 | 12 | | aircraft components and other property required for normal aircraft |
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| 10 | 13 | | operations. |
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| 11 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 15 | | SECTION 1. Section 151.328(e), Tax Code, is amended to read |
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| 13 | 16 | | as follows: |
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| 14 | 17 | | (e) Tangible personal property that is permanently affixed |
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| 15 | 18 | | or attached as a component part of an aircraft [owned or operated by |
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| 16 | 19 | | a person described by Subsection (a)(1) or (a)(2),] or that is |
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| 17 | 20 | | necessary for the normal operations of the aircraft and is pumped, |
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| 18 | 21 | | poured, or otherwise placed in the aircraft[,] is exempted from the |
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| 19 | 22 | | taxes imposed by this chapter. |
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| 20 | 23 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 24 | | affect tax liability accruing before the effective date of this |
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| 22 | 25 | | Act. That liability continues in effect as if this Act had not been |
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| 23 | 26 | | enacted, and the former law is continued in effect for the |
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| 24 | 27 | | collection of taxes due and for civil and criminal enforcement of |
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| 25 | 28 | | the liability for those taxes. |
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| 26 | 29 | | SECTION 3. This Act takes effect September 1, 2025. |
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