HB 452
Bernal Bill’s Small Business Refund Arrives After The 2026 Election
Died in committee
Verdict: Smells
Why it's charged
Delayed start
THE TEXT
…“for a tax year that begins on or after the effective date of this”…
Bill text, introduced version (I)
The refund only counts property taxes for tax years starting January 1, 2026 or later, and it is paid on the previous year's taxes. So the first refund a business could actually receive comes after the November 3, 2026 election.
Delayed startInitial 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 sales and use tax refund for certain small businesses.
Caption from analyzed text · version I.
Summary
Refund equals last year’s property tax on equipment and inventory, up to the sales tax paid.
The bill lets certain small businesses get a yearly refund of state sales and use tax equal to what they paid in local property tax on business equipment and inventory the year before. It covers small businesses, as defined in an existing state law, that file property renditions and pay tax on income-producing personal property. The refund cannot exceed the sales tax they paid, it starts with property tax years beginning on or after January 1, 2026, and the comptroller may write rules for claiming it.
Labels
Labels: NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Ways & Means committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB452 · 2024-11-12
SOLD BY
ITEM
relating to a sales and use tax refund for certain small businesses.
WHAT IT DOES
Refund equals last year’s property tax on equipment and inventory, up to the sales tax paid.
The bill lets certain small businesses get a yearly refund of state sales and use tax equal to what they paid in local property tax on business equipment and inventory the year before. It covers small businesses, as defined in an existing state law, that file property renditions and pay tax on income-producing personal property. The refund cannot exceed the sales tax they paid, it starts with property tax years beginning on or after January 1, 2026, and the comptroller may write rules for claiming it.
CHARGES
[x] DELAYED STARTanalysis confidence 45%
THE TEXT
…“for a tax year that begins on or after the effective date of this”…
Bill text, introduced version (I)
The refund only counts property taxes for tax years starting January 1, 2026 or later, and it is paid on the previous year's taxes. So the first refund a business could actually receive comes after the November 3, 2026 election.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Ways & Means
FILED UNDER
PROPERTY TAX RELIEF THAT ISN'T
THE TEXT
…“equal to the amount of ad valorem tax paid on income-producing”…
Bill text, introduced version (I)
The bill offsets local business personal property tax with a refund of state sales tax, so the state sales tax revenue covers the relief rather than the local property tax being cut.
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 2, 2024 to Jun 11, 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$10,000.00
Texas Trial Lawyers Association PAC
$10,000.00
- Cash
- $10,000.00
- Paid by others
- $0.00
- Total
- $10,000.00
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.
TeamSources
Derived itemized flow · Dec 13, 2024 to Feb 24, 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: 100987101, 101032904, 101060248.
Texas Sands PAC$8,000.00
Texas Sands PAC
$8,000.00
- Cash
- $8,000.00
- Paid by others
- $0.00
- Total
- $8,000.00
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.
TeamSources
Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. 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: 100987101.
Texas HDCC$7,000.00
Texas HDCC
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Apr 30, 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: 101060248.
Missing data does not establish zero giving. Display amounts are rounded.
Texas Trial Lawyers Association PAC
$10,000.00
- Cash
- $10,000.00
- Paid by others
- $0.00
- Total
- $10,000.00
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.
TeamSources
Derived itemized flow · Dec 13, 2024 to Feb 24, 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: 100987101, 101032904, 101060248.
Texas Sands PAC
$8,000.00
- Cash
- $8,000.00
- Paid by others
- $0.00
- Total
- $8,000.00
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.
TeamSources
Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. 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: 100987101.
Texas HDCC
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Apr 30, 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: 101060248.
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.
Sources
Texas House · Filed Nov 12, 2024
02/28/2025 H Referred to Ways & Means: Feb 28 2025 11:02AM
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
Subjects
Business & Commerce--Small Business & Minority Business
Property Interests--Personal Property
Taxation--Property-Miscellaneous
Taxation--Sales
COMPTROLLER OF PUBLIC ACCOUNTS
Text
The text as introduced · 204 words
By: Bernal H.B. No. 452 A BILL TO BE ENTITLED AN ACT relating to a sales and use tax refund for certain small businesses. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended by adding Section 151.4306 to read as follows: Sec. 151.4306. TAX REFUNDS FOR CERTAIN SMALL BUSINESSES (a) This section applies only to small businesses as defined by Section 481.401(10), Government Code, and a person who files a rendition statement under Section 22.01, Tax Code. (b) Notwithstanding Section 111.104(b), a person who is subject to taxation of income-producing tangible personal property is entitled to an annual refund for taxes paid under this chapter equal to the amount of ad valorem tax paid on income-producing tangible personal property in the previous tax year. (c) A refund under this section shall not exceed the amount of taxes paid under this chapter. (d) The comptroller by rule may provide additional procedures for claiming a refund under this section. SECTION 2. This Act applies only to ad valorem taxes imposed for a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026.