HB 6457 Summary

• Adds exemption for machinery used to install or implement soil and water conservation techniques on qualified agricultural property as defined in section 7ee.

• Machinery used for soil and water conservation on non-agricultural property is only exempt to the extent it is used on qualified agricultural property.

• Requires persons claiming the exemption to indicate the machinery's percentage of exempt use in statements submitted under section 19.

• Defines "soil and water conservation techniques" as techniques described in the field office technical guide published by the Natural Resources Conservation Service of the United States Department of Agriculture.

• Bill contingent on enactment of House Bill 5984 of the 95th Legislature.