Relating to a sales and use tax refund for certain small businesses.

HB 452 creates a refund for certain small businesses that pay sales and use taxes. It provides an annual refund equal to the previous year's property tax on income-producing tangible property (like equipment or vehicles used for business), but only for businesses meeting the definition in Texas Government Code Section 481.401(10). The refund cannot exceed taxes paid under the sales and use tax chapter, and the bill takes effect January 1, 2026. This directly affects small businesses filing under Texas Tax Code Section 22.01 that own income-producing property.