TX HB3952

Exempts motor vehicles acquired by a distributee from a decedent's estate from state motor vehicle sales and use taxes under Chapter 152 of the Tax Code

Removes "decedent's estate" from the list of gift tax sources in Section 152.025(a), reclassifying estate vehicle transfers as exempt rather than reduced-rate gift transactions

Creates new Section 152.094 specifically addressing motor vehicles acquired by distributees from estates, with definitions referencing Chapter 22 of the Estates Code

Eliminates the requirement for a person authorized to act on behalf of an estate to file joint statements in person when transferring vehicles as gifts

Takes effect September 1, 2025, with tax liability accrued before that date remaining subject to former law