HB 1663

bill refunding diesel tax on fuel that doesn’t move vehicles

Companion SB 771 became law

Verdict: No flags

No flagsInitial review

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

Caption from analyzed text · version I.

Summary

Auxiliary power units and power take-off equipment get the tax back.

The bill lets people who paid state diesel tax get that tax back when the fuel runs auxiliary power units or power take-off equipment on a motor vehicle, rather than moving the vehicle. License holders take a credit on their tax return, and everyone else files a refund claim with the comptroller, using either an approved meter or a comptroller-set percentage of the vehicle's fuel. Fuel burned for idling or for cab heating and air conditioning does not qualify, and the change starts September 1, 2025.

Labels

Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 1438 by Sen. Springer (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.

Receipt

The receipt

89R-HB1663 · 2024-12-18

SOLD BY

Rep. Trent AshbyRHouse 9

ITEM

relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

WHAT IT DOES

Auxiliary power units and power take-off equipment get the tax back.

CHARGES

[ ] NONE FOUND

TOTAL

Net to General Revenue · FY 2026($2,473,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 21, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1663, As Introduced: a negative impact of ($5,230,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($2,473,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Dec 18, 2024Filed
Mar 12, 2025Read first time
Mar 12, 2025Referred to Ways & Means
Apr 21, 2025Scheduled for public hearing on . . .
Apr 21, 2025Considered in public hearing
Apr 21, 2025Testimony taken/registration(s) recorded in committee
Apr 21, 2025Left pending in committee
Apr 24, 2025Considered in formal meeting
Apr 24, 2025Reported favorably w/o amendment(s)
Apr 30, 2025Comte report filed with Committee Coordinator
Apr 30, 2025Committee report distributed
May 1, 2025Committee report sent to Calendars
May 6, 2025Considered in Calendars
May 8, 2025Placed on General State Calendar
May 9, 2025Companion considered in lieu of SB 771
May 9, 2025Laid on the table subject to call

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Trent Ashby

Donors

Texans for Lawsuit Reform PAC$727K Associated Republicans of Texas Campaign Fund$313KJohn Nau III$230,000

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$726,977.64

Texans for Lawsuit Reform PAC

$726,977.64

Cash: $150,000.00
Paid by others: $576,977.64
Total: $726,977.64

advertising $308,379.77grassroots $268,597.87

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Oct 1, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983424, 101025002, 101034929, 101040023, 101071791.

Associated Republicans of Texas Campaign Fund$312,806.77

Associated Republicans of Texas Campaign Fund

$312,806.77

Cash: $0.00
Paid by others: $312,806.77
Total: $312,806.77

mailer $171,341.79television $68,405.00digital $37,095.00text $28,387.48Other filed descriptions $7,577.50

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 25, 2025 to Feb 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101005833, 101025002, 101040023.

John Nau III$230,000.00

Money

Missing data does not establish zero giving. Display amounts are rounded.

Texans for Lawsuit Reform PAC

$726,977.64

Cash: $150,000.00
Paid by others: $576,977.64
Total: $726,977.64

advertising $308,379.77grassroots $268,597.87

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Oct 1, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983424, 101025002, 101034929, 101040023, 101071791.

Associated Republicans of Texas Campaign Fund

$312,806.77

Cash: $0.00
Paid by others: $312,806.77
Total: $312,806.77

mailer $171,341.79television $68,405.00digital $37,095.00text $28,387.48Other filed descriptions $7,577.50

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 25, 2025 to Feb 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101005833, 101025002, 101040023.

Votes

No floor vote loaded for this bill.

Witnesses4

For: 3
Against: 1
On: 0

Names

For

Self1 registration
Sysco1 registration
Texas Trucking Association1 registration

Against

Self1 registration

Sources

4 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Fiscal

Net to General Revenue · FY 2026($2,473,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 21, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1663, As Introduced: a negative impact of ($5,230,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($2,473,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 1438

by Sen. Springer, different lead author · Died in committee · same text

Introduced text

Last action, May 15, 2023: Referred to Ways & Means

Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

Caption, 88R bill history

Sources

Texas House · Filed Dec 18, 2024

05/09/2025 H Laid on the table subject to call

Texas Legislature Online · Introduced · House Committee Report

Data snapshot Oct 26, 2026 at 6:51 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Committee vote 13 aye, 0 nay · Out of committee

Companion

SB 771 by Hinojosa, Juan "Chuy" (identical)

Subjects

Taxation--Motor Fuels

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 374 words

89R4129 SRA-F

By: Ashby
H.B. No. 1663

A BILL TO BE ENTITLED

AN ACT

relating to a credit or refund for diesel fuel taxes paid on diesel

fuel used in this state by auxiliary power units or power take-off

equipment.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 162.227, Tax Code, is amended by adding

Subsection (d-1) to read as follows:

(d-1) A license holder may take a credit on a return for the

period in which the purchase occurred, and a person who does not

hold a license may file a refund claim with the comptroller, if the

license holder or person paid tax on diesel fuel and the diesel fuel

is used in this state by auxiliary power units or power take-off

equipment on any motor vehicle. If the quantity of that diesel fuel

can be accurately measured while the motor vehicle is stationary by

any metering or other measuring device or method designed to

measure the fuel separately from fuel used to propel the motor

vehicle, the comptroller may approve and adopt the use of the device

as a basis for determining the quantity of diesel fuel consumed in

those operations for a tax credit or tax refund. If there is no

separate metering device or other approved measuring method, the

license holder may take the credit and the person who does not hold

a license may claim the refund on a percentage of the diesel fuel

consumed by each motor vehicle equipped with an auxiliary power

unit or power take-off equipment. The comptroller shall determine

the percentage of diesel fuel for which the credit or refund may be

claimed. The climate-control air conditioning or heating system of

a motor vehicle that has a primary purpose of providing for the

convenience or comfort of the operator or passengers is not a power

take-off system, and a credit or refund may not be allowed for the

tax paid on any portion of the diesel fuel that is used for that

purpose. A credit or refund may not be allowed for the diesel fuel

tax paid on that portion of the diesel fuel that is used for idling.

SECTION 2. This Act takes effect September 1, 2025.