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TX HB4725

Bill

Status

Introduced

3/13/2025

Primary Sponsor

Brent Money

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Exempts distributed energy systems from state sales and use taxes for residential and business properties, covering the sale, lease, and installation of qualifying systems

  • Defines eligible distributed energy systems as those generating electricity for on-site use from solar, wind, natural gas, hydrogen, methane, propane, battery storage, or liquid fuels

  • Covers supporting equipment including photovoltaic panels, inverters, battery storage systems, mounting hardware, natural gas or hydrogen generators, and methane digesters

  • Excludes repairs, maintenance services, and construction costs not directly required for system installation from the tax exemption

  • Takes effect July 1, 2025, with the comptroller required to adopt implementing rules by June 1, 2025

Legislative Description

Relating to a sales tax exemption for the sale, lease, or installation of distributed energy systems for residential and business use.

Taxation

Last Action

Left pending in committee

4/28/2025

Committee Referrals

Ways & Means4/3/2025

Full Bill Text

No bill text available