Monitoring the Session

SB 1030

Bill Widens Aircraft Parts Tax Break To Any Aircraft

Did not pass

Verdict: Smells

SmellsInitial review
Sen. Robert NicholsRSenate 3
Why it's charged
Pitch: Corporate welfare

ACTUALLY

…“or attached as a component part of an aircraft”…

Bill text, House committee report version (H)

The bill strikes the old ownership limits so every aircraft's parts and supplies escape sales tax, a tax break aimed at one industry, aviation.

Pitch: Corporate welfare

Initial review · graded Oct 22, 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 aircraft components and other property required for normal aircraft operations.

Caption from analyzed text · version H.

Summary

The committee analysis calls it aviation “competitiveness.” Any aircraft’s parts and fluids skip sales tax.

The bill widens an existing sales and use tax exemption for aircraft parts and for supplies like fluids that are pumped or poured into an aircraft. Before, the break covered only aircraft owned or operated by certain qualifying people; now it covers parts and supplies for any aircraft. Starting September 1, 2025, aircraft owners, operators and maintenance shops in Texas stop paying state sales tax on those parts and supplies.

Labels

Labels: GOT HALFWAY. Passed the Senate on Apr 15, 2025. Died in the House: voted out of the Ways & Means committee 7-2, no floor vote.

Receipt

The receipt

89R-SB1030 · 2025-01-31

SOLD BY

Sen. Robert NicholsRSenate 3

+ 2 coauthors

ITEM

relating to the exemption from sales and use taxes for certain aircraft components and other property required for normal aircraft operations.

WHAT IT DOES

The committee analysis calls it aviation “competitiveness.” Any aircraft’s parts and fluids skip sales tax.

The bill widens an existing sales and use tax exemption for aircraft parts and for supplies like fluids that are pumped or poured into an aircraft. Before, the break covered only aircraft owned or operated by certain qualifying people; now it covers parts and supplies for any aircraft. Starting September 1, 2025, aircraft owners, operators and maintenance shops in Texas stop paying state sales tax on those parts and supplies.

CHARGES

[x] PITCH: CORPORATE WELFARE

ACTUALLY

…“or attached as a component part of an aircraft”…

Bill text, House committee report version (H)

The bill strikes the old ownership limits so every aircraft's parts and supplies escape sales tax, a tax break aimed at one industry, aviation.

TOTAL

Net to General Revenue · FY 2026($7,870,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 7, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for SB1030, As Introduced: a negative impact of ($16,800,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($7,870,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Finance
  5. Co-author authorized
  6. Scheduled for public hearing on . . .
  7. Considered in public hearing
  8. Testimony taken in committee
  9. Vote taken in committee
  10. Reported favorably w/o amendments
  11. Committee report printed and distributed
  12. Co-author authorized
  13. Placed on intent calendar
  14. Rules suspended-Regular order of business
  15. Record vote
  16. Read 2nd time & passed to engrossment
  17. Record vote
  18. Three day rule suspended
  19. Record vote
  20. Read 3rd time
  21. Passed
  22. Record vote
  23. Reported engrossed
  24. Received from the Senate
  25. Read first time
  26. Referred to Ways & Means
  27. Scheduled for public hearing on . . .
  28. Considered in public hearing
  29. Testimony taken/registration(s) recorded in committee
  30. Left pending in committee
  31. Considered in formal meeting
  32. Reported favorably w/o amendment(s)
  33. Comte report filed with Committee Coordinator
  34. Committee report distributed
  35. Committee report sent to Calendars
  36. Considered in Calendars
  37. Placed on General State Calendar
FILED UNDER

CORPORATE WELFARE

THE TEXT

…“or attached as a component part of an aircraft”…

Bill text, House committee report version (H)

The bill strikes the old ownership limits so every aircraft's parts and supplies escape sales tax, a tax break aimed at one industry, aviation.

SIGNED FOR BY

Senate · 28 yea · 3 nay

Sources

Senate: Final passage · Apr 15, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Robert Nichols

Donors

James I Perkins$25,000Advanced Drainage Systems Inc. PAC$10KTexas REALTORS Political Action Committee$10K

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 Mar 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.

James I Perkins$25,000.00
Advanced Drainage Systems Inc. PAC$10,000.00

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

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

Sources

Derived itemized flow · on Dec 5, 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: 100965387.

Texas REALTORS Political Action Committee$10,000.00

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

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 · on Dec 5, 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: 100965387.

Money

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

×

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

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

Sources

Derived itemized flow · on Dec 5, 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: 100965387.

×

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

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 · on Dec 5, 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: 100965387.

Votes4

Senate Apr 15, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 28, Nays 3. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 15, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Nichols moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that SB 1030 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 28, Nays 3.

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 15, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read second time and was passed to engrossment by the following vote: Yeas 28, Nays 3. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 15, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Nichols moved to suspend the regular order of business to take up for consideration SB 1030 at this time on its second reading: SB 1030, Relating to the exemption from sales and use taxes for certain aircraft components and other property required for normal aircraft operations. The motion prevailed by the following vote: Yeas 28, Nays 3.

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Witnesses36
For
34
Against
0
On
2
Names

For

  • Bell-Textron1 registration
  • Bell-Textron Aviation1 registration
  • Boeing1 registration
  • Bombardier2 registrations
  • City of Houston1 registration
  • City of McKinney / McKinney National Airport1 registration
  • Fort Worth Chamber1 registration
  • Greater Arlington Chamber1 registration
  • Greater Houston Partnership2 registrations
  • Gulfstream Aerospace1 registration
  • Level 5 Aerospace2 registrations
  • Montgomery Strategies1 registration
  • North Texas Commission2 registrations
  • RTX ( Raytheon Technologies)1 registration
  • RTX (Raytheon Technologies)1 registration
  • Self1 registration
  • Self; Gulfstream1 registration
  • Self; National Business Aviation Association (NBAA)1 registration
  • Self; The Boeing Company1 registration
  • Texas Agricultural Aviation Association1 registration
  • Texas Association of Budiness1 registration
  • Texas Association of Manufacturers4 registrations
  • Texas Commeecial Airport Association1 registration
  • Texas Commercial Airport Association1 registration
  • Texas Commercial Airport Association & Texas Travel Alliance1 registration
  • Texas Commercial Airports Association2 registrations

On

  • Comptroller of Public Accounts1 registration
  • Lockheed Martin1 registration
Sources

36 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal
Net to General Revenue · FY 2026($7,870,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 7, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for SB1030, As Introduced: a negative impact of ($16,800,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($7,870,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Adversarial review by claude-opus-5-5 at high effort: sent to the editor.

Analysis of text version H by claude-opus-5-5, Oct 22, 2026, against the published rubric.

Sources

Texas Senate · Filed Jan 31, 2025

05/26/2025 H Placed on General State Calendar

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed · House Committee Report

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors
Donna CampbellRSenate 25 Tan ParkerRSenate 12
Sponsors
Giovanni CapriglioneRHouse 98

House committee · Ways & Means · Committee vote 7 aye, 2 nay, 4 absent · Out of committee

Senate committee · Finance · Committee vote 13 aye, 0 nay, 2 absent · Out of committee

Subjects

Taxation--Sales

Transportation--Aviation

Text

The text as introduced · 192 words

89R3835 BEF-F

By: Nichols
S.B. No. 1030

A BILL TO BE ENTITLED

AN ACT

relating to the exemption from sales and use taxes for certain

aircraft components and other property required for normal aircraft

operations.

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

SECTION 1. Section 151.328(e), Tax Code, is amended to read

as follows:

(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 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 September 1, 2025.