Monitoring the SessionHB 4085
Died in committee
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
relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.
Caption from analyzed text · version I.
The operator limits are struck. Any aircraft qualifies, from repair work to installed parts.
The bill widens the state sales and use tax exemption for repairing, remodeling, and maintaining aircraft by striking the language that limited it to certain kinds of aircraft operators. Aircraft owners and operators, repair shops, and sellers of parts, tools, and supplies used on aircraft are all affected, since the exemption now covers any aircraft. Starting September 1, 2025, repair services, repair equipment, and installed parts for any aircraft, private planes included, no longer carry state sales tax.
Labels: ZOMBIE BILL. Died 2 times: 88R HB 3003 by Rep. Bailes (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 3003 by Rep. Bailes (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 Mar 7, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
89R-HB4085 · 2025-03-07
relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.
The operator limits are struck. Any aircraft qualifies, from repair work to installed parts.
The bill widens the state sales and use tax exemption for repairing, remodeling, and maintaining aircraft by striking the language that limited it to certain kinds of aircraft operators. Aircraft owners and operators, repair shops, and sellers of parts, tools, and supplies used on aircraft are all affected, since the exemption now covers any aircraft. Starting September 1, 2025, repair services, repair equipment, and installed parts for any aircraft, private planes included, no longer carry state sales tax.
[ ] NONE FOUND
No fiscal note in the loaded record.
THE TEXT
…“aircraft, including an engine or other component part of aircraft,”…
Bill text, introduced version (I)
The bill extends a sales tax break for one industry, aircraft repair and maintenance, to every aircraft owner instead of only the listed operator classes.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
Not tied to this bill.
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.
$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.
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.
Missing data does not establish zero giving. Display amounts are rounded.
$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.
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.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Rep. Bailes, different lead author · Died in committee · same text
Introduced textLast action, May 1, 2023: Left pending in committee
Relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.
Caption, 88R bill history
Texas House · Filed Mar 7, 2025
05/05/2025 H Withdrawn from schedule
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Aeronautics
Taxation--Sales
Transportation--Aviation
The text as introduced · 277 words
89R11811 CJD-D By: Capriglione H.B. No. 4085 A BILL TO BE ENTITLED AN ACT relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Sections 151.328(b), (d), and (e), Tax Code, are amended to read as follows: (b) Repair, remodeling, and maintenance services to aircraft, including an engine or other component part of aircraft, [ operated by a person described by Subsection (a)(1), (a)(2), or (a)(5) ] are exempted from the taxes imposed by this chapter. (d) Machinery, tools, supplies, and equipment used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts [ by or on behalf of a person described by Subsection (a)(1) or (a)(2) ] are exempted from the taxes imposed by this chapter. (e) Tangible personal property that is permanently affixed or attached as a component part of an aircraft [ owned or operated by a person described by Subsection (a)(1) or (a)(2), ] or that is necessary for the normal operations of the aircraft and is pumped, poured, or otherwise placed in the aircraft[ , ] is exempted from the taxes imposed by this chapter. SECTION 2. The changes in law made by this Act do 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 the liability for those taxes. SECTION 3. This Act takes effect September 1, 2025.