Perry Bill Ends Solar And Wind Tax Breaks In 2028

The text as introduced · 351 words

90R2642 RDS-D

By: Perry, Campbell
S.B. No. 287

A BILL TO BE ENTITLED

AN ACT

relating to the repeal of certain tax preferences relating to solar

and wind-powered energy devices and the business of manufacturing,

selling, or installing those devices; making conforming changes.

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

SECTION 1. Section 229.101(a)(3), Local Government Code, is

amended to read as follows:

(3) "Solar energy device" means a system or series of

mechanisms designed primarily to provide heating or cooling or to

produce electrical or mechanical power by collecting and

transferring solar-generated energy. The term includes a

mechanical or chemical device that has the ability to store

solar-generated energy for use in heating or cooling or in the

production of power [ has the meaning assigned by Section 171.107,

Tax Code ].

SECTION 2. Section 202.010(a)(2), Property Code, is amended

to read as follows:

(2) "Solar energy device" has the meaning assigned by

Section 229.101, Local Government Code [ 171.107, Tax Code ]. The

term includes a solar roof tile.

SECTION 3. The following provisions of the Tax Code are

repealed:

(1) Section 11.27(a-1);

(2) Section 171.056; and

(3) Section 171.107.

SECTION 4. (a) The repeal of Section 11.27(a-1), Tax Code,

by this Act applies only to an ad valorem tax year that begins on or

after the effective date of this Act.

(b) The repeal of Section 171.056, Tax Code, by this Act

does not affect the eligibility of a taxable entity to claim the

exemption provided by that section, as it existed on the effective

date of this Act, for a reporting period if any part of the

reporting period occurs before the effective date of this Act.

(c) The repeal of Section 171.107, Tax Code, by this Act

does not affect the ability of a taxable entity to make the

deduction provided by that section, as it existed on the effective

date of this Act, for a reporting period if any part of the

reporting period occurs before the effective date of this Act.

SECTION 5. This Act takes effect January 1, 2028.