Monitoring the Session

HB 284

no sales tax on your own power system

Filed

Verdict: No flags

No flagsInitial review
Rep. Brent MoneyRHouse 2

Initial review · graded Nov 9, 2026 · How we grade

Caption

relating to an exemption from sales and use taxes for certain distributed energy systems.

Caption from analyzed text · version I.

Summary

Solar panels and generators go tax-free. Repairs still get taxed.

This bill removes state and local sales and use tax from the purchase, lease, use or installation of on-site power systems that make electricity for a nearby building or facility. It touches anyone who buys or installs such a system, such as solar panels, generators or similar equipment, along with the sellers and the comptroller who must write rules for the break. On the ground, these buyers stop paying sales tax on the system and the gear needed to install and run it, but they still pay tax on repairs, maintenance and unrelated construction.

Receipt

The receipt

90R-HB284 · 2026-11-09

SOLD BY

Rep. Brent MoneyRHouse 2

ITEM

relating to an exemption from sales and use taxes for certain distributed energy systems.

WHAT IT DOES

Solar panels and generators go tax-free. Repairs still get taxed.

This bill removes state and local sales and use tax from the purchase, lease, use or installation of on-site power systems that make electricity for a nearby building or facility. It touches anyone who buys or installs such a system, such as solar panels, generators or similar equipment, along with the sellers and the comptroller who must write rules for the break. On the ground, these buyers stop paying sales tax on the system and the gear needed to install and run it, but they still pay tax on repairs, maintenance and unrelated construction.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
FILED UNDER

DATA CENTERS, WATER AND THE GRID

THE TEXT

…“the sale, use, lease, or installation of a distributed energy system is exempted from the taxes imposed by this chapter”

Bill text, introduced version (I)

The bill gives a sales tax break to anyone who buys on-site power generation equipment for a nearby building or facility, which shapes who gets a tax break tied to electric power.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Brent Money

Donors

Justice for Victims PAC$50KTexans for Truth and Liberty PAC$50KTexas Trial Lawyers Association PAC$43K

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 20, 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.

Justice for Victims PAC$50,000.00

Justice for Victims PAC

$50,000.00

Cash
$50,000.00
Paid by others
$0.00
Total
$50,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · on Sep 25, 2025. State data as of Nov 4, 2026.

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

Sources

Derived itemized flow · on Sep 25, 2025. 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: 101032028.

Texans for Truth and Liberty PAC$50,000.00

Texans for Truth and Liberty PAC

$50,000.00

Cash
$50,000.00
Paid by others
$0.00
Total
$50,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 25, 2025 to Oct 6, 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: 101008625, 101072662.

Texas Trial Lawyers Association PAC$42,500.00

Texas Trial Lawyers Association PAC

$42,500.00

Cash
$42,500.00
Paid by others
$0.00
Total
$42,500.00

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 · Nov 19, 2024 to Oct 5, 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: 100982039, 101008625, 101032028, 101052760, 101072662.

Money

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

×

Justice for Victims PAC

$50,000.00

Cash
$50,000.00
Paid by others
$0.00
Total
$50,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · on Sep 25, 2025. State data as of Nov 4, 2026.

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

Sources

Derived itemized flow · on Sep 25, 2025. 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: 101032028.

×

Texans for Truth and Liberty PAC

$50,000.00

Cash
$50,000.00
Paid by others
$0.00
Total
$50,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 25, 2025 to Oct 6, 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: 101008625, 101072662.

×

Texas Trial Lawyers Association PAC

$42,500.00

Cash
$42,500.00
Paid by others
$0.00
Total
$42,500.00

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 · Nov 19, 2024 to Oct 5, 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: 100982039, 101008625, 101032028, 101052760, 101072662.

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 a super-expensive superintelligence, Nov 9, 2026, against the published rubric.

Sources

Texas House · Filed Nov 9, 2026

11/09/2026 H Filed

Texas Legislature Online · Introduced

Data snapshot Nov 10, 2026 at 2:32 AM CST. Grades, charges, quotes and corrections follow the published record.

Subjects

Energy--General

Taxation--Sales

Text

The text as introduced · 398 words

90R2061 CJD-D

By: Money
H.B. No. 284

A BILL TO BE ENTITLED

AN ACT

relating to an exemption from sales and use taxes for certain

distributed energy systems.

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. DISTRIBUTED ENERGY SYSTEMS. (a) In this

section, "distributed energy system" means a device or system that

is designed and used primarily to generate electricity that is

consumed solely by a structure or facility located near the site at

which the device or system is installed. The term includes

equipment that is:

(1) sold or used in connection with the initial

installation of the device or system; and

(2) necessary to support the operation of the device

or system.

(b) Except as provided by Subsection (c), the sale, use,

lease, or installation of a distributed energy system is exempted

from the taxes imposed by this chapter.

(c) The exemption provided by this section does not apply to

costs related to:

(1) construction that is unrelated to the installation

of a distributed energy system;

(2) repairs to a distributed energy system; or

(3) maintenance of a distributed energy system.

(d) A person claiming an exemption under this section must

make available on request by the comptroller documents or records

sufficient to show eligibility for the exemption.

(e) The comptroller shall adopt rules to implement and

administer this section, including rules relating to:

(1) determining the eligibility of a device, system,

or equipment item for the exemption provided by this section; and

(2) prescribing reporting requirements for a person

claiming an exemption under this section.

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 July 1, 2027, if this Act

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 effect on that

date, this Act takes effect October 1, 2027.