SB 1754: Birdwell Bill Bars New Tax Breaks For Wind And Solar

Caption

relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located.

Caption from analyzed text · version I.

Summary

Battery storage too. Deals signed before January 1, 2026, are left alone.

The bill bars cities, counties, county industrial commissions, development boards and other taxing units from signing new tax-break deals that exempt part of the value of land or equipment used for wind, solar or battery storage facilities. It reaches only facilities that sell power or grid services at wholesale, plus the local governments that would have offered them abatements. Starting January 1, 2026, new deals of this kind cannot be made, though agreements signed before that date are left alone.

Labels

Labels: GOT HALFWAY. Passed the Senate on Apr 30, 2025. Died in the House: never got out of the Ways & Means committee.

Receipt

The receipt

89R-SB1754 · 2025-02-28

SOLD BY

Sen. Brian BirdwellRSenate 22

+ 2 coauthors

ITEM

relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located.

WHAT IT DOES

Battery storage too. Deals signed before January 1, 2026, are left alone.

The bill bars cities, counties, county industrial commissions, development boards and other taxing units from signing new tax-break deals that exempt part of the value of land or equipment used for wind, solar or battery storage facilities. It reaches only facilities that sell power or grid services at wholesale, plus the local governments that would have offered them abatements. Starting January 1, 2026, new deals of this kind cannot be made, though agreements signed before that date are left alone.

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 · April 5, 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

Feb 28, 2025Received by the Secretary of the Senate
Feb 28, 2025Filed
Mar 13, 2025Read first time
Mar 13, 2025Referred to Economic Development
Apr 7, 2025Scheduled for public hearing on . . .
Apr 7, 2025Considered in public hearing
Apr 7, 2025Testimony taken in committee
Apr 7, 2025Left pending in committee
Apr 15, 2025Considered in public hearing
Apr 15, 2025Vote taken in committee
Apr 16, 2025Reported favorably w/o amendments
Apr 16, 2025Committee report printed and distributed
Apr 22, 2025Co-author authorized
Apr 29, 2025Co-author authorized
Apr 29, 2025Placed on intent calendar
Apr 30, 2025Rules suspended-Regular order of business
Apr 30, 2025Record vote
Apr 30, 2025Read 2nd time & passed to engrossment
Apr 30, 2025Record vote
Apr 30, 2025Rules suspended-Regular order of business
Apr 30, 2025Record vote
Apr 30, 2025Read 3rd time
Apr 30, 2025Passed
Apr 30, 2025Record vote
Apr 30, 2025Reported engrossed
May 1, 2025Received from the Senate
May 2, 2025Read first time
May 2, 2025Referred to Ways & Means

FILED UNDER

DATA CENTERS, WATER AND THE GRID

THE TEXT

“(c) The governing body of a taxing unit may not enter into an”…

Bill text, introduced version (I)

The bill ends local property tax abatements for wind, solar and battery facilities that sell power to the grid.

CORPORATE WELFARE

THE TEXT

…“agreement under this chapter to exempt from taxation a portion of”…

Bill text, introduced version (I)

The bill closes the economic-development tax-break channel for one industry, renewable energy generation and storage.

SIGNED FOR BY

Senate · 19 yea · 12 nay

Sources

Senate: Final passage · Apr 30, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Brian Birdwell

Donors

Texans for Lawsuit Reform PAC Austin TX$30,000

Good Government Fund Fort Worth TX$10,000

Texas Oil & Gas Assn. Good Govt. Cmte Austin TX$10,000

Derived from itemized gifts, Jul 1, 2024 to Jun 30, 2026. State data as of Nov 4, 2026.

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

$353,800 raised since Jul 1, 2024. Derived sum of published report totals. blank in the state's data, consistent with zero. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.

$502,039 spent since Jul 1, 2024. Derived sum of published report totals. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.

$731,044 cash on hand. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.

$0 loans outstanding. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.

Derived sum of itemized contributions in regular reports and uncovered special-session dates. Unitemized contributions are not included. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026.

Money

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

Votes4

Senate Apr 30, 2025

Yea: 19
Nay: 12
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 19, Nays 12. (Same as previous roll call)

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

Yea: 19 (published)
Nay: 12 (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 30, 2025

Yea: 19
Nay: 12
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 Birdwell moved to suspend the regular order of business to take up for consideration SB 1754 at this time on its third reading and final passage: SB 1754, Relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located. The motion prevailed by the following vote: Yeas 19, Nays 12.

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

Yea: 19 (published)
Nay: 12 (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 30, 2025

Yea: 19
Nay: 12
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 19, Nays 12. (Same as previous roll call)

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

Yea: 19 (published)
Nay: 12 (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 30, 2025

Yea: 19
Nay: 12
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 Birdwell moved to suspend the regular order of business to take up for consideration SB 1754 at this time on its second reading: SB 1754, Relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located. The motion prevailed by the following vote: Yeas 19, Nays 12.

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

Yea: 19 (published)
Nay: 12 (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.

Witnesses26

For: 8
Against: 18
On: 0

Names

For

Self5 registrations
Self; Save Dike From Solar1 registration
Texas Farm Bureau1 registration
Texas Public Policy Foundation1 registration

Against

Advanced Power Alliance1 registration
Apex Clean Energy1 registration
City of Houston1 registration
EDF Renewables1 registration
EDP Renewables1 registration
Engie NA1 registration
Environmental Defense Fund1 registration
Harris County Commissioners Court1 registration
Invenergy LLC; Jupiter Power LLC1 registration
Lone Star Energy Storage Alliance (LESA)1 registration
RWE Clean Energy1 registration
Self; Environment Texas1 registration
Spearmint Renewable Development Co., LLC; Enel North America, Inc.; and Plus Power LLC1 registration
Texas Association of Business1 registration
Texas Economic Development Council1 registration
Texas Energy Buyers Association1 registration
Texas Solar and Storage Association1 registration
The AES Corporation1 registration

Sources

26 parsed registrations across the loaded witness lists.

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

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

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 5, 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 Senate · Filed Feb 28, 2025

05/02/2025 H Referred to Ways & Means: May 2 2025 2:03PM

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed

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

Coauthors

Bob HallRSenate 2

Charles SchwertnerRSenate 5

House committee · Ways & Means · Final status: Died in committee

Senate committee · Economic Development · Committee vote 3 aye, 1 nay, 1 absent · Out of committee

Companion

HB 4057 by Troxclair (identical)

Subjects

City Government--Finance

County Government--Finance

Economic & Industrial Development--General

Energy--Solar

Energy--Wind (IA9YE)

Property Interests--Real Property

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Utilities--Electric

RENEWABLE ENERGY

Text

The text as introduced · 641 words

89R9074 CJC-D

By: Birdwell
S.B. No. 1754

A BILL TO BE ENTITLED

AN ACT

relating to the authority of a taxing unit to enter into an

agreement to exempt from ad valorem taxation a portion of the value

of property on which a renewable energy facility is located or is

planned to be located.

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

SECTION 1. Chapter 380, Local Government Code, is amended

by adding Section 380.005 to read as follows:

Sec. 380.005. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN

RENEWABLE ENERGY FACILITY PROPERTY. (a) In this section,

"renewable energy facility" has the meaning assigned by Section

312.0022, Tax Code.

(b) This section applies only to a renewable energy facility

that sells energy or ancillary services at wholesale for a power

grid.

(c) The governing body of a municipality may not enter into

an agreement authorized by this chapter to exempt from ad valorem

taxation a portion of the value of real property on which a

renewable energy facility is located or is planned to be located

during the term of the agreement, or of tangible personal property

that is located or is planned to be located on the real property

during that term.

SECTION 2. Chapter 381, Local Government Code, is amended

by adding Section 381.006 to read as follows:

Sec. 381.006. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN

RENEWABLE ENERGY FACILITY PROPERTY. (a) In this section,

"renewable energy facility" has the meaning assigned by Section

312.0022, Tax Code.

(b) This section applies only to a renewable energy facility

that sells energy or ancillary services at wholesale for a power

grid.

(c) A county, county industrial commission, or development

board may not enter into an agreement authorized by this chapter to

exempt from ad valorem taxation a portion of the value of real

property on which a renewable energy facility is located or is

planned to be located during the term of the agreement, or of

tangible personal property that is located or is planned to be

located on the real property during that term.

SECTION 3. Subchapter A, Chapter 312, Tax Code, is amended

by adding Section 312.0022 to read as follows:

Sec. 312.0022. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN

RENEWABLE ENERGY FACILITY PROPERTY. (a) In this section:

(1) "Qualifying battery energy storage facility"

means a facility at which is located an electrochemical device that

collects, stores, and discharges energy, other than a device that

collects, stores, and discharges energy generated from natural gas.

(2) "Renewable energy facility" means:

(A) a qualifying battery energy storage

facility;

(B) a solar power generation facility; or

(C) a wind power generation facility.

(3) "Solar power generation facility" means a facility

designed and used to convert the radiant energy from the sun into

thermal, mechanical, or electrical energy for distribution or sale.

(4) "Wind power generation facility" means a facility

designed and used to convert the energy available in the wind into

thermal, mechanical, or electrical energy for distribution or sale.

(b) This section applies only to a renewable energy facility

that sells energy or ancillary services at wholesale for a power

grid.

(c) The governing body of a taxing unit may not enter into an

agreement under this chapter to exempt from taxation a portion of

the value of real property on which a renewable energy facility is

located or is planned to be located during the term of the

agreement, or of tangible personal property that is located or is

planned to be located on the real property during that term.

SECTION 4. The changes in law made by this Act apply only to

an agreement entered into under Chapter 380 or 381, Local

Government Code, or Chapter 312, Tax Code, on or after the effective

date of this Act.

SECTION 5. This Act takes effect January 1, 2026.

Verdict: No flags

The receipt

SOLD BY

ITEM

WHAT IT DOES

CHARGES

TOTAL

HISTORY

SIGNED FOR BY

Donors

Senate Apr 30, 2025

Senate Apr 30, 2025

Senate Apr 30, 2025

Senate Apr 30, 2025

For

Against

Companion