Monitoring the Session

HB 5119

no sales tax on building a nuclear project

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Cody HarrisRHouse 8

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 an exemption from sales and use taxes for items used to construct a nuclear project.

Caption from analyzed text · version I.

Summary

Covers reactors, reactor factories, fuel recycling and uranium enrichment.

The bill exempts from state sales and use taxes any taxable item that is built into a nuclear project or used up in building one. A nuclear project includes power plants, reactors, reactor factories, fuel reprocessing or recycling sites, and uranium enrichment facilities. Companies building these facilities would stop paying sales tax on the materials and supplies that go into construction, starting immediately with a two-thirds vote or on September 1, 2025.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB5119 · 2025-03-13

SOLD BY

Rep. Cody HarrisRHouse 8

ITEM

relating to an exemption from sales and use taxes for items used to construct a nuclear project.

WHAT IT DOES

Covers reactors, reactor factories, fuel recycling and uranium enrichment.

The bill exempts from state sales and use taxes any taxable item that is built into a nuclear project or used up in building one. A nuclear project includes power plants, reactors, reactor factories, fuel reprocessing or recycling sites, and uranium enrichment facilities. Companies building these facilities would stop paying sales tax on the materials and supplies that go into construction, starting immediately with a two-thirds vote or on September 1, 2025.

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

CORPORATE WELFARE

THE TEXT

“A taxable item is exempted from the taxes imposed by this chapter if the item is incorporated into a nuclear project or consumed in the construction of a nuclear project.”

Bill text, introduced version (I)

The bill gives the nuclear industry a sales tax break on construction materials.

DATA CENTERS, WATER AND THE GRID

THE TEXT

“nuclear power generation site or facility;”

Bill text, introduced version (I)

The tax break covers power plants, which shapes who pays for new generation on the grid.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Cody Harris

Donors

Texans for Lawsuit Reform PAC$131KTexas Sands PAC$59KTexas REALTORS Political Action Committee$53K

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 22, 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.

Texans for Lawsuit Reform PAC$131,199.90

Texans for Lawsuit Reform PAC

$131,199.90

Cash
$65,000.00
Paid by others
$66,199.90
Total
$131,199.90
grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 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: 101008254, 101028696, 101039343, 101067574.

Texas Sands PAC$58,800.00

Texas Sands PAC

$58,800.00

Cash
$42,500.00
Paid by others
$16,300.00
Total
$58,800.00
polling $16,300.00

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 · Nov 22, 2024 to Oct 22, 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: 100985564, 101028696, 101039343, 101071425.

Texas REALTORS Political Action Committee$52,590.39

Texas REALTORS Political Action Committee

$52,590.39

Cash
$45,000.00
Paid by others
$7,590.39
Total
$52,590.39
digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 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: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

Money

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

×

Texans for Lawsuit Reform PAC

$131,199.90

Cash
$65,000.00
Paid by others
$66,199.90
Total
$131,199.90
grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 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: 101008254, 101028696, 101039343, 101067574.

×

Texas Sands PAC

$58,800.00

Cash
$42,500.00
Paid by others
$16,300.00
Total
$58,800.00
polling $16,300.00

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 · Nov 22, 2024 to Oct 22, 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: 100985564, 101028696, 101039343, 101071425.

×

Texas REALTORS Political Action Committee

$52,590.39

Cash
$45,000.00
Paid by others
$7,590.39
Total
$52,590.39
digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 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: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

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 Mar 13, 2025

04/07/2025 H Referred to Ways & Means: Apr 7 2025 5:28PM

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

Energy--Nuclear

Taxation--Sales

Text

The text as introduced · 244 words

89R15898 BEF-D

By: Harris
H.B. No. 5119

A BILL TO BE ENTITLED

AN ACT

relating to an exemption from sales and use taxes for items used to

construct a nuclear project.

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

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

by adding Section 151.3183 to read as follows:

Sec. 151.3183. NUCLEAR PROJECTS. (a) In this section,

"nuclear project" includes a:

(1) nuclear power generation site or facility;

(2) nuclear reactor;

(3) nuclear reactor manufacturing facility;

(4) facility for reprocessing or recycling nuclear

fuel; and

(5) facility for enriching uranium.

(b) A taxable item is exempted from the taxes imposed by

this chapter if the item is incorporated into a nuclear project or

consumed in the construction of a nuclear project.

SECTION 2. The change in law made by this Act does 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 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.