H.B. No. 809
relating to excepting certain motor vehicles owned by an individual
and used for the production of income from required rendition for ad
valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.01, Tax Code, is amended by adding
Subsection (k) to read as follows:
(k) Notwithstanding Subsections (a) and (b), an individual
who owns and is the primary operator of one or more passenger cars
or light trucks in the course of the individual’s occupation or
profession and also operates those vehicles for personal activities
that do not involve the production of income is not required to
render the vehicles for taxation. In this subsection, “passenger
car” and “light truck” have the meanings assigned by Section
502.001, Transportation Code.
SECTION 2. The change in law made by this Act applies only
to the rendition of property for an ad valorem tax year that begins
on or after January 1, 2006.
SECTION 3. This Act takes effect January 1, 2006.
President of the Senate Speaker of the House
I certify that H.B. No. 809 was passed by the House on April
20, 2005, by the following vote: Yeas 136, Nays 0, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 809 on May 27, 2005, by a non-record vote.
Chief Clerk of the House
I certify that H.B. No. 809 was passed by the Senate, with
amendments, on May 25, 2005, by the following vote: Yeas 31, Nays
Secretary of the Senate