HB 1109 Texas House · 89th Legislature (2025)

Relating to an exemption from certain motor fuel taxes for counties in this state.

HB 1109 exempts gasoline purchased by counties in Texas for their own exclusive use from state motor fuel taxes. This change amends the Texas Tax Code (Section 162.104(a)) by adding a new exemption category specifically for counties, listed as item (2-a). The bill directly affects county governments, allowing them to avoid paying state taxes on fuel used in their operations. This is a concrete policy change to reduce costs for local government vehicle operations, with no other provisions or outcomes speculated.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

Apr 2025

House Passage

May 2025

Senate Passage

May 2025

Signed into Law

May 2025

Introduced Mar 7, 2025 Signed May 26, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 4 edits · May 14, 2025

MODERATE

This bill was converted from an 'Engrossed' version to an 'Enrolled' version, which is the final version signed into law. The substantive policy content remains largely the same, with the primary changes being the addition of new exemptions for diesel fuel and dyed diesel fuel, and the addition of new credit/refund provisions for counties. The bill also includes a sunset provision requiring a two-thirds vote to take effect on July 1, 2025, otherwise it takes effect on September 1, 2025.

Scope change

The bill's scope was expanded to include diesel fuel and dyed diesel fuel exemptions in addition to gasoline exemptions, and new refund provisions were added for counties.

SCOPE

Added exemptions for diesel fuel and dyed diesel fuel to match the existing gasoline exemptions, expanding the tax relief to cover more fuel types.

ELIGIBILITY

Added new eligibility criteria for counties to receive tax refunds, allowing counties that paid tax on gasoline or diesel fuel purchases to claim refunds.

TIMELINE

Added a sunset provision requiring a two-thirds legislative vote for the bill to take effect on July 1, 2025, otherwise it defaults to September 1, 2025.

TECHNICAL

Changed the bill title from 'Engrossed' to 'Enrolled' and updated formatting to reflect the final version ready for signing.

Floor votes · House Apr 9, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 14, 2025

Upper · Passed

Signed in the Senate

upper

May 14, 2025

Lower · Passed

Signed in the House

lower

May 13, 2025

Lower · Passed

Senate passage reported

lower

May 13, 2025

Upper · Passed

Passed

upper

Apr 23, 2025

Upper · Passed

Committee report printed and distributed

upper

Apr 23, 2025

Upper · Passed

Reported favorably w/o amendments

upper

Apr 23, 2025

Upper · Passed

Vote taken in committee

upper

Apr 14, 2025

Committee

Referred to Finance

upper

Apr 14, 2025

Introduced

Read first time

upper

Apr 10, 2025

Introduced

Received from the House

upper

Apr 10, 2025

Lower · Passed

Passed

lower

Apr 9, 2025

Lower · Passed

Passed to engrossment

lower

Mar 24, 2025

Lower · Passed

Committee report sent to Calendars

lower

Mar 24, 2025

Lower · Passed

Committee report distributed

lower

Mar 20, 2025

Lower · Passed

Reported favorably w/o amendment(s)

lower

Mar 17, 2025

Lower · Passed

Left pending in committee

lower

Mar 17, 2025

Lower · Passed

Testimony taken/registration(s) recorded in committee

lower

Mar 7, 2025

Committee

Referred to Ways & Means

lower

Mar 7, 2025

Introduced

Read first time

lower

4 primary · 1 co-sponsor