TX HB1663

Allows license holders to claim a tax credit on returns, and non-license holders to file refund claims with the comptroller, for diesel fuel taxes paid on fuel used by auxiliary power units or power take-off equipment on motor vehicles in Texas

Permits the comptroller to approve metering devices or measuring methods that can accurately measure diesel fuel used by auxiliary equipment separately from fuel used to propel the vehicle

Authorizes credits or refunds based on a percentage of total diesel fuel consumed when no separate metering device exists, with the comptroller determining the applicable percentage

Excludes climate-control systems (air conditioning or heating) designed for operator or passenger comfort from qualifying as power take-off equipment for credit or refund purposes

Prohibits credits or refunds for diesel fuel taxes paid on fuel used for vehicle idling; effective date is September 1, 2025