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HB 2511

AN ACT relating to an exemption from sales and use taxes for certain

House Bill
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Provides a sales and use tax exemption for specific energy-efficient home products, including certain air conditioners, programmable thermostats, LED lightbulbs, and refrigerators. The tax exemption will be in effect starting September 1, 2025, potentially reducing costs for Texas consumers purchasing these energy-saving items. By offering tax relief on these products, the legislation aims to encourage the adoption of more energy-efficient home appliances and lighting.

Subject Areas

Bill Text

relating to an exemption from sales and use taxes for certain
energy-efficient products for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 151.333(b), Tax Code, is amended to read
(b)  This section applies only to the following
(1)  an air conditioner the sales price of which does
(6)  an incandescent, [or] fluorescent, or
light-emitting diode (LED) lightbulb;
(7)  a programmable or smart thermostat; [and]
(8)  a refrigerator the sales price of which does not
SECTION 2.  The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act.  That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
SECTION 3.  This Act takes effect September 1, 2025.

Bill History

filed

Bill filed: AN ACT relating to an exemption from sales and use taxes for certain