Monitoring the Session

HB 3037

bill for a temporary sales tax cut, under certain circumstances

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Harold V. Dutton Jr.DHouse 142

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 temporarily decreasing the rate of state sales and use taxes under certain circumstances.

Caption from analyzed text · version I.

Summary

The comptroller compares leftover sales tax money, 2024-2025 against 2026-2027.

The bill orders the comptroller to compare the sales tax share of the state's leftover money from the 2024-2025 budget period with the estimated sales tax share of leftover money for the 2026-2027 period. If the new estimate is more than half of the old amount, the comptroller must figure out a lower sales and use tax rate that shrinks the projected leftover down to exactly half, then publish that rate and notify sales tax permit holders. Shoppers and businesses would pay that lower state rate through August 31, 2027, and the provision expires December 1, 2027.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 3541 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 3541 (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.NEVER GOT A HEARING. Filed Feb 19, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB3037 · 2025-02-19

SOLD BY

ITEM

relating to temporarily decreasing the rate of state sales and use taxes under certain circumstances.

WHAT IT DOES

The comptroller compares leftover sales tax money, 2024-2025 against 2026-2027.

The bill orders the comptroller to compare the sales tax share of the state's leftover money from the 2024-2025 budget period with the estimated sales tax share of leftover money for the 2026-2027 period. If the new estimate is more than half of the old amount, the comptroller must figure out a lower sales and use tax rate that shrinks the projected leftover down to exactly half, then publish that rate and notify sales tax permit holders. Shoppers and businesses would pay that lower state rate through August 31, 2027, and the provision expires December 1, 2027.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

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 29, 2024 to Oct 17, 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.

Texas Trial Lawyers Association PAC$65,748.00

Texas Trial Lawyers Association PAC

$65,748.00

Cash
$32,500.00
Paid by others
$33,248.00
Total
$65,748.00
mail $33,248.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 10, 2024 to Oct 17, 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: 100986461, 101011085, 101033172, 101044523, 101044526, 101072841.

Texas Sands PAC$58,000.00

Texas Sands PAC

$58,000.00

Cash
$58,000.00
Paid by others
$0.00
Total
$58,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 10, 2024 to Feb 3, 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: 100986461, 101044526.

Charter Schools Now PAC$36,000.00

Charter Schools Now PAC

$36,000.00

Cash
$1,000.00
Paid by others
$35,000.00
Total
$36,000.00
Other filed descriptions $35,000.00

Also funds 89 other sitting lawmakers.

Derived recipient stock · Oct 29, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jan 22, 2026 to Feb 28, 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: 101044523, 101061631.

Money

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

×

Texas Trial Lawyers Association PAC

$65,748.00

Cash
$32,500.00
Paid by others
$33,248.00
Total
$65,748.00
mail $33,248.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 10, 2024 to Oct 17, 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: 100986461, 101011085, 101033172, 101044523, 101044526, 101072841.

×

Texas Sands PAC

$58,000.00

Cash
$58,000.00
Paid by others
$0.00
Total
$58,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 10, 2024 to Feb 3, 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: 100986461, 101044526.

×

Charter Schools Now PAC

$36,000.00

Cash
$1,000.00
Paid by others
$35,000.00
Total
$36,000.00
Other filed descriptions $35,000.00

Also funds 89 other sitting lawmakers.

Derived recipient stock · Oct 29, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jan 22, 2026 to Feb 28, 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: 101044523, 101061631.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

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 HB 3541

by Rep. Dutton, same lead author · Died in committee · same text

Introduced text

Last action, Mar 16, 2023: Referred to Ways & Means

Relating to temporarily decreasing the rate of state sales and use taxes under certain circumstances.

Caption, 88R bill history

Sources

Texas House · Filed Feb 19, 2025

03/20/2025 H Referred to Ways & Means: Mar 20 2025 11:50AM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

State Finances--Management & Control

Taxation--Sales

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 349 words

89R11814 SRA-D

By: Dutton
H.B. No. 3037

A BILL TO BE ENTITLED

AN ACT

relating to temporarily decreasing the rate of state sales and use

taxes under certain circumstances.

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

SECTION 1. Subchapter C, Chapter 151, Tax Code, is amended

by adding Section 151.0511 to read as follows:

Sec. 151.0511. TEMPORARY DECREASE IN TAX RATE; CONDITIONS.

(a) Using any available methods and revenue estimates, the

comptroller shall:

(1) determine the amount of the ending certification

balance for the state fiscal biennium ending August 31, 2025, that

is attributable to revenue during that state fiscal biennium from

the taxes imposed under this chapter;

(2) determine the amount, if any, of the estimated

ending certification balance for the state fiscal biennium ending

August 31, 2027, that is attributable to revenue during that state

fiscal biennium from the taxes imposed under this chapter if those

taxes are imposed at the tax rate provided by Section 151.051(b);

and

(3) if the amount determined under Subdivision (2) is

more than 50 percent of the amount determined under Subdivision

(1):

(A) determine the tax rate that, when substituted

for the tax rate described by Subdivision (2), results in the amount

determined under Subdivision (2) equaling 50 percent of the amount

determined under Subdivision (1); and

(B) publish the tax rate determined under

Paragraph (A) in the Texas Register and on the comptroller's

Internet website and provide notice of that tax rate to sales tax

permit holders.

(b) If the condition provided by Subsection (a)(3) is

satisfied, the rate of the sales tax and use tax under this chapter

applicable in the state fiscal biennium ending August 31, 2027, is

the rate determined under Subsection (a)(3)(A), notwithstanding

Section 151.051(b).

(c) This section expires December 1, 2027.

SECTION 2. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.