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David Dewhurst Tax Cuts Since becoming Texas Lieutenant Governor, David Dewhurst has cut taxes by more

than $15 billion through 63 pieces of legislation. Year Bill Number Brief Description Savings (m$) 83rd leg. (2013) HB 500 Relating to the 1,300.7 (5y) computation of the 715.025 (2y) franchise tax, including certain exclusions from the tax. 83rd leg. (2013) HB 800 Relating to a sales and 700.9 (5y) use tax exemption and a 239.156 (2y) franchise tax credit related to certain research and development activities. 83rd leg. (2013) HB 1133 Relating to a sales and 250 (5y) use tax refund for tangible 100 (2y) personal property used to provide cable television service, Internet access service, or telecommunications services and to the exclusion of that property in certain economic development agreements. 83rd leg. (2013) HB 7 300 (2y)* Relating to the amounts, * est. from LBB availability, and use of certain statutorily dedicated revenue and accounts; reducing or affecting the amounts or rates of certain statutorily dedicated fees and assessments; making an appropriation. 83rd leg. (2013) HB 1223 Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax. Relating to the exclusion by taxable entities engaged in providing services as an agricultural aircraft operation of certain costs in determining total revenue for purposes of the franchise tax. Relating to the exclusion of certain flow-through funds in determining total revenue for purposes of the franchise tax. Relating to the exemption from the sales and use tax 58.3 (5y) 14.6 (2y)

83rd leg. (2013)

HB 2451

0.72 (5y) 0.29 (2y)

83rd leg. (2013)

HB 2766

N/A

83rd leg. (2013)

HB 78

1.038 (5y) 0.37 (2y)

83rd leg. (2013)

HB 3572

83rd leg. (2013)

HB 2148

82nd leg. (2011)

HB 1841

82nd leg. (2011)

HB 2810

82nd leg. (2011)

HB 3133

82nd leg. (2011)

HB 3727

82nd leg. (2011)

SB 432

82nd leg. (2011)

SB 516

82nd leg. (2011)

SB 1927

82nd leg. (2011) 82nd leg. (2011)

SJR 14 (1CS) SB 1

81st leg. (2009)

HB 770

for certain coins and precious metals. Relating to the administration, collection, and enforcement of taxes on mixed beverages; imposing a tax on sales of mixed beverages; decreasing the rate of the current tax on mixed beverages. Relating to the motor fuel tax on compressed natural gas and liquefied natural gas; providing penalties; imposing a tax. Use of internet hosting is not sufficient activity in Texas to establish nexus for sales tax presence Exempts from sales tax tangible personal property attached to dairy structure on commercial dairy farm and used solely for milk production Continues property tax exemption for low income housing when property is transferred to non-profit organization Requires appraiser to set value of temporary production aircraft at 10% of market price Reduces property tax late payment penalties in disaster areas Exempts surviving spouse of 100 percent disabled veteran from all or part of property tax on homestead Allows volunteer firefighters / emergency service organizations to hold sales tax free sales or auctions Legislation enabled by SB 516 Extends $1.0 million small business franchise tax exemption Requires continuation of residence homestead exemption and bars removal if homestead rendered uninhabitable

3.125 (5y) 2.45 (2y)

1.4 (5y) 0.564 (2y)

N/A

N/A

N/A

N/A

N/A

22.0

N/A

N/A 148.5

11.9

(for example: by wind, water) 81st leg. (2009) HB 773 Extends the Property Redevelopment and Tax Abatement Act Residence homestead exemption extended while undergoing repair from event made property uninhabitable (i.e. homestead exemption not abandoned) Expanding goods covered by sales tax holiday Makes mandatory certain property tax exemptions held by charitable organizations on which housing is built or repaired primarily with voluntary labor to sell without profit to low-income residents Improvements to providing housing to disabled persons made basis for charitable organization to get property tax exemption Expand agriculture exemption to include personal property used to produce food, agriculture aircraft, Totally disabled veterans get 100% residence homestead exemptions and; requires all valuations based on value as residence, not what property might be converted to Exempts from severance tax, oil and gas produced in association with production of geothermal energy Small business franchise tax exemption raised to $1 million, see fiscal note; HB 2154 did become law (two years only) Exempts volunteer fire departments from motor fuel taxes Exempts from sales tax machinery and equipment used exclusively in agricultural aircraft 139.7

81st leg. (2009)

HB 1257

N/A

81st leg. (2009) 81st leg. (2009)

HB 1801 HB 2555

50.9 4.0

81st leg. (2009)

HB 2628

N/A

81st leg. (2009)

HB 3144

N/A

81st leg. (2009)

HB 3613

118.2

81st leg. (2009)

HB 4433

N/A

81st leg. (2009)

HB 4765

231.8

81st leg. (2009)

SB 254

11.6

81st leg. (2009)

SB 958

3.2

operations 81st leg. (2009) 81st leg. (2009) SB 2274 SB 2442 Changes school property N/A tax rate rollback trigger Exempts from property N/A tax property owned by charitable organizations used for training or employing the handicapped in producing goods / services Legislation enabled by N/A HB3613 The over 65 - disabled 744.7 school property tax freeze Expands definition of N/A "occasional sale" for purpose of exemption from sales tax Limits increase in 121.6 appraised value of homestead Lower appraisal of N/A property converted to wildlife management use without requirement of appraisal as open-spaced land Freeport warehouse 190.4 exemption Exempts certain motor N/A vehicles from property tax Credit or refund of diesel 12.8 tax paid if diesel purchased was used in manufacturing or oil gas production Exempts pay phone calls 7.2 from sales tax Travel trailers exempted N/A from property tax Changing oil and gas 12.3 appraisal method to monthly averaging Property tax exemption in N/A large counties for owners that have property for purpose of constructing / rehabilitating low-income housing Changing appraisal N/A standards for open-space land Sliding scale applied to 3.5 increase small business exemption Cuts property taxes by N/A authorizing continuation of exemption held by

81st leg. (2009) 80th leg. (2007) 80th leg. (2007)

HJR 36 HB 5 HB 373

80th leg. (2007)

HB 438

80th leg. (2007)

HB 604

80th leg. (2007) 80th leg. (2007) 80th leg. (2007)

HB 621 HB 1022 HB 1332

80th leg. (2007) 80th leg. (2007) 80th leg. (2007)

HB 1459 HB 1928 HB 2982

80th leg. (2007)

HB 3191

80th leg. (2007)

HB 3630

80th leg. (2007)

HB 3928

80th leg. (2007)

SB 426

80th leg. (2007)

SB 812

80th leg. (2007)

(3CS - 2006) HB 1 *

79th leg. (2005)

HB 312

79th leg. (2005)

HB 809

79th leg. (2005)

HB 2080

79th leg. (2005)

HB 2254

79th leg. (2005)

HB 3016

79th leg. (2005)

SB 867

78th leg. (2003)

HB 217

78th leg. (2003)

HB 1278

Community Housing Development Organizations in event of foreclosure - exemption carries forward to new owner Property tax exemption for property of non-profit corporation engaged "primarily" in providing chilled water and steam to health-related facilities School property tax relief, cutting school taxes by 11.33% for 2007, 33% thereafter Waives property tax rollback penalty if timber land is converted for: (1) use as homestead; (2) owned by religious organization and converted to religious use; or (3) used as notfor-profit cemetery Passenger car and light trucks used in individuals occupation and also for personal use may exempt from rendition Exempts from property tax license to occupy dwelling in exempt retirement community Reduces penalty for failure to make timely homestead property tax payments if elderly or disabled Removes from inventory tax the market value of drug supplies held for response to public health emergency, disaster or terrorist attack Excludes certain recreational vehicles (motor homes) not held for income production from sales tax emission surcharge School property tax homestead exemption for disabled Exempts from property tax property owned by a church if owned for purpose of expanding

N/A

12,646.1

N/A

N/A

N/A

N/A

N/A

1.7

7.3

N/A

78th leg. (2003)

HB 2383

78th leg. (2003)

HB 2416

78th leg. (2003)

HB 3546

78th leg. (2003)

SB 480

78th leg. (2003)

SB 510

place of worship or school Property tax exemption for property owned by U.S., state or political subdivision if leased by church and used as place of worship Extends time for property tax exemptions for nonprofit entities while property is being improved or converted from open-space land Partial exemption from property tax of property owned by Community Housing Development Corporations if property is being constructed or rehabilitated for qualified low income housing Rollback penalty deleted for transfer of property from open space use to entity for economic development Exempts from property tax, personal property travel trailers not used for business

N/A

N/A

N/A

N/A

N/A