Relating to an exemption from the use tax imposed on certain motor vehicles brought into this state by new Texas residents.

This bill exempts new Texas residents from paying use tax on motor vehicles they bring into the state, but only if the vehicle was previously purchased in Texas with use tax already paid at the time of purchase. It directly affects new Texas residents who bought a vehicle in Texas before moving to the state. The exemption applies to vehicles brought into Texas, not those purchased locally after relocation. The law takes effect September 1, 2025.