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Back to HB 4226
Texas Legislature· HB 4226Effective on 9/1/25

Relating to exemptions from the taxes imposed on the sale, use, or rental of a motor vehicle for a vehicle purchased, used, or rented by a nonprofit food bank or a provider of housing and related services, the official text

Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
H.B. No. 4226

AN ACT

relating to exemptions from the taxes imposed on the sale, use, or

rental of a motor vehicle for a vehicle purchased, used, or rented

by a nonprofit food bank or a provider of housing and related

services.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended

by adding Sections 152.094 and 152.095 to read as follows:

Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK.

The taxes imposed by this chapter do not apply to the sale, use, or

rental of a motor vehicle that is:

(1) purchased, used, or rented by a nonprofit food

bank, as defined by Section 162.001; and

(2) used primarily by the nonprofit food bank for the

food bank's purposes.

Sec. 152.095. MOTOR VEHICLES USED BY PROVIDER OF HOUSING

AND RELATED SERVICES. (a) The taxes imposed by this chapter do not

apply to the sale, use, or rental of a motor vehicle that is:

(1) purchased, used, or rented by a provider of

housing and related services; and

(2) used primarily to provide housing for individuals

at a location owned or controlled by the provider.

(b) In this section, "provider of housing and related

services" means an entity that:

(1) is described by Section 151.310(a); and

(2) provides housing and related services to

individuals who:

(A) are experiencing homelessness and have a

disabling condition; and

(B) have continuously experienced homelessness

for at least one year or had at least four episodes of homelessness

in the preceding three years.

SECTION 2. This Act applies only to a sale, use, or rental

of a motor vehicle that occurs on or after the effective date of

this Act.

SECTION 3. This Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 4226 was passed by the House on May 8,

2025, by the following vote: Yeas 132, Nays 12, 2 present, not

voting; and that the House concurred in Senate amendments to H.B.

No. 4226 on May 28, 2025, by the following vote: Yeas 90, Nays 43,

1 present, not voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 4226 was passed by the Senate, with

amendments, on May 25, 2025, by the following vote: Yeas 25, Nays

6.

______________________________

Secretary of the Senate

APPROVED: __________________

Date

__________________

Governor
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