Monitoring the Session

HB 485

bill letting emergency services districts tax home gas and electricity

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Philip CortezDHouse 117

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 authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

Caption from analyzed text · version I.

Summary

Normally exempt. The district board can vote to start charging.

The bill lets the board of an emergency services district vote to start charging its local sales tax on gas and electricity sold to homes, which are normally exempt. It touches residents who pay utility bills inside these districts and the district boards that set the tax. Once a board votes and notifies the comptroller, home gas and power bills in that district can carry the district's sales tax after a waiting period of about one to two quarters, and the board can later vote to end it.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on May 5, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB485 · 2024-11-12

SOLD BY

Rep. Philip CortezDHouse 117

ITEM

relating to the authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

WHAT IT DOES

Normally exempt. The district board can vote to start charging.

The bill lets the board of an emergency services district vote to start charging its local sales tax on gas and electricity sold to homes, which are normally exempt. It touches residents who pay utility bills inside these districts and the district boards that set the tax. Once a board votes and notifies the comptroller, home gas and power bills in that district can carry the district's sales tax after a waiting period of about one to two quarters, and the board can later vote to end it.

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 · May 2, 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

DEBT AND SPECIAL DISTRICTS

THE TEXT

…“the board by majority vote may repeal the application of the exemption for gas and electricity sold for residential use”…

Bill text, introduced version (I)

The bill gives special district boards new power to tax home gas and electricity by a simple board vote, overriding other code limits.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Philip Cortez

Donors

Texas Trial Lawyers Association PAC$44KTexas Sands PAC$37KPhysicians for Free Market Healthcare PAC$35K

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 28, 2024 to Oct 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.

Texas Trial Lawyers Association PAC$44,000.00

Texas Trial Lawyers Association PAC

$44,000.00

Cash
$44,000.00
Paid by others
$0.00
Total
$44,000.00

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.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Sep 25, 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: 100985407, 101008363, 101026711, 101035640, 101039466, 101052595, 101071633.

Texas Sands PAC$37,000.00

Texas Sands PAC

$37,000.00

Cash
$37,000.00
Paid by others
$0.00
Total
$37,000.00

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 6, 2024 to Oct 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: 100985407, 101039466, 101071633.

Physicians for Free Market Healthcare PAC$35,000.00

Physicians for Free Market Healthcare PAC

$35,000.00

Cash
$35,000.00
Paid by others
$0.00
Total
$35,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Jun 30, 2025 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Sep 22, 2025 to Oct 15, 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: 101026711, 101035640, 101071633.

Money

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

×

Texas Trial Lawyers Association PAC

$44,000.00

Cash
$44,000.00
Paid by others
$0.00
Total
$44,000.00

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.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Sep 25, 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: 100985407, 101008363, 101026711, 101035640, 101039466, 101052595, 101071633.

×

Texas Sands PAC

$37,000.00

Cash
$37,000.00
Paid by others
$0.00
Total
$37,000.00

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 6, 2024 to Oct 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: 100985407, 101039466, 101071633.

×

Physicians for Free Market Healthcare PAC

$35,000.00

Cash
$35,000.00
Paid by others
$0.00
Total
$35,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Jun 30, 2025 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Sep 22, 2025 to Oct 15, 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: 101026711, 101035640, 101071633.

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 · May 2, 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 Nov 12, 2024

05/05/2025 H Left pending in committee

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

Health--Emergency Services & Personnel

Special Districts & Authorities--Miscellaneous

Taxation--Energy Resources

Taxation--Sales

Utilities--Electric

Utilities--Natural Gas

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 273 words

89R1480 CJC-D

By: Cortez
H.B. No. 485

A BILL TO BE ENTITLED

AN ACT

relating to the authority of an emergency services district to

impose a sales tax on gas and electricity sold for residential use.

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

SECTION 1. Subchapter E, Chapter 775, Health and Safety

Code, is amended by adding Section 775.0755 to read as follows:

Sec. 775.0755. SALES TAX ON GAS AND ELECTRICITY SOLD FOR

RESIDENTIAL USE. (a) Notwithstanding Section 775.0751(b) of this

code and Section 323.207, Tax Code, the board by majority vote may

repeal the application of the exemption for gas and electricity

sold for residential use under Section 151.317, Tax Code, to the

sales or use tax imposed by the district.

(b) The board of a district that has repealed the

application of the exemption under Subsection (a) may in the same

manner reinstate the exemption.

(c) The board shall provide notice of each order adopted

under this section to the comptroller in the manner prescribed by

comptroller rule. The repeal of the application of the exemption or

the reinstatement of the exemption takes effect in the district on

the first day of the first calendar quarter after the expiration of

the first complete calendar quarter after the date on which the

comptroller receives notice of the order.

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.