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TX SB1211
Bill
Status
2/10/2025
Primary Sponsor
Charles Perry
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AI Summary
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Expands the existing sales and use tax exemption for tangible personal property used to process, reuse, or recycle water for hydraulic fracturing at oil and gas wells
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Broadens the exemption from covering only "wastewater" to include all "water, other than freshwater" used in fracturing operations
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Defines "freshwater" as water containing less than 1,000 milligrams per liter of total dissolved solids, meaning brackish water and other non-fresh sources qualify for the tax exemption
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Tax liability accrued before the effective date remains unaffected, with former law continuing to apply for collection and enforcement of pre-existing obligations
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Takes effect September 1, 2025
Legislative Description
Relating to an exemption from sales and use taxes for certain tangible personal property used in hydraulic fracturing.
Property Interests
Last Action
Left pending in committee
4/16/2025