TX SB771

License holders may claim a tax credit on their return, and non-license holders may file a refund claim 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

The comptroller may approve metering devices or other measuring methods to accurately determine the quantity of diesel fuel consumed by auxiliary equipment separately from fuel used to propel the vehicle

When no separate metering device exists, credits or refunds may be claimed based on a percentage of total diesel fuel consumed, with the comptroller determining the applicable percentage

Climate-control air conditioning or heating systems for operator or passenger comfort do not qualify as power take-off systems, and no credit or refund is allowed for diesel fuel used for that purpose or for vehicle idling

Takes effect September 1, 2025; passed Senate 31-0 on April 30, 2025, and House 124-0 on May 10, 2025