Monitoring the Session

HB 3646

bill exempting HOA information from sales tax

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Giovanni CapriglioneRHouse 98

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 the exemption from sales and use taxes for certain information provided by or on behalf of a homeowners' association.

Caption from analyzed text · version I.

Summary

Information an HOA gives members, lenders or title companies isn’t taxable.

The bill says that information a homeowners' association, or someone acting for it, provides to a member or the member's agent, lender or title company is not a taxable service under state sales tax. It covers items like resale certificates, condominium information statements, financial records and copies of association rules, and it widens the old exemption, which only covered information given to members. Homeowners, buyers, lenders and title companies would no longer pay sales tax on these documents, and the bill calls this a clarification of existing law.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on Apr 28, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB3646 · 2025-03-03

SOLD BY

Rep. Giovanni CapriglioneRHouse 98

ITEM

relating to the exemption from sales and use taxes for certain information provided by or on behalf of a homeowners' association.

WHAT IT DOES

Information an HOA gives members, lenders or title companies isn’t taxable.

The bill says that information a homeowners' association, or someone acting for it, provides to a member or the member's agent, lender or title company is not a taxable service under state sales tax. It covers items like resale certificates, condominium information statements, financial records and copies of association rules, and it widens the old exemption, which only covered information given to members. Homeowners, buyers, lenders and title companies would no longer pay sales tax on these documents, and the bill calls this a clarification of existing law.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 27, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Giovanni Capriglione

Donors

Capital One Financial Corporation Associates Political Fund$5KMurt Arnold$5,000Jason Itkin$5,000

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 · Oct 31, 2024 to Oct 29, 2025. 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.

Capital One Financial Corporation Associates Political Fund$5,000.00

Capital One Financial Corporation Associates Political Fund

$5,000.00

Cash
$5,000.00
Paid by others
$0.00
Total
$5,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Jul 14, 2025. 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: 101030508.

Murt Arnold$5,000.00
Jason Itkin$5,000.00
Money

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

×

Capital One Financial Corporation Associates Political Fund

$5,000.00

Cash
$5,000.00
Paid by others
$0.00
Total
$5,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Jul 14, 2025. 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: 101030508.

Votes

No floor vote loaded for this bill.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 27, 2025

No first-year general revenue figure available here.

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.

Sources

Texas House · Filed Mar 3, 2025

04/28/2025 H Left pending in committee

Texas Legislature Online · Introduced

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

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

Companion

SB 2317 by Parker (identical)

Subjects

Property Interests--Property Owners Association

Taxation--General

Taxation--Sales

Text

The text as introduced · 325 words

89R4125 CJD-D

By: Capriglione
H.B. No. 3646

A BILL TO BE ENTITLED

AN ACT

relating to the exemption from sales and use taxes for certain

information provided by or on behalf of a homeowners' association.

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

SECTION 1. Section 151.0038(a), Tax Code, is amended to

read as follows:

(a) "Information service" means:

(1) furnishing general or specialized news or other

current information, including financial information, unless

furnished to [ :

[ (A) ] a newspaper or to a radio or television

station licensed by the Federal Communications Commission; [ or

[ (B) a member of a homeowners association of a

residential subdivision or condominium development, and is

furnished by the association or on behalf of the association; ] or

(2) electronic data retrieval or research.

SECTION 2. Section 151.0101, Tax Code, is amended by adding

Subsection (c) to read as follows:

(c) "Taxable services" does not include the provision of

information by or on behalf of a homeowners' association of a

residential subdivision or condominium development to a member of

the association or the member's representative, agent, lender, or

title company, including:

(1) a resale certificate;

(2) a condominium information statement;

(3) any financial information or other record about a

homeowners' association or a member's property;

(4) a copy of a declaration, restriction, or other

organizational document of a homeowners' association; or

(5) other similar information maintained by a

homeowners' association.

SECTION 3. The amendment made by this Act is a clarification

of existing law and does not imply that existing law may be

construed as inconsistent with the law as amended by this Act.

SECTION 4. 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.