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 500Relating to the computation of the franchise tax, including certain exclusions from the tax.1,300.7 (5y)715.025 (2y)

83rd leg. (2013)HB 800Relating to a sales and use tax exemption and a franchise tax credit related to certain research and development activities.700.9 (5y)239.156 (2y)

83rd leg. (2013)HB 1133Relating to a sales and use tax refund for tangible 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.250 (5y)100 (2y)

83rd leg. (2013)HB 7Relating to the amounts, 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.

300 (2y)** est. from LBB

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.58.3 (5y)14.6 (2y)

83rd leg. (2013)HB 2451Relating 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.0.72 (5y)0.29 (2y)

83rd leg. (2013)HB 2766Relating to the exclusion of certain flow-through funds in determining total revenue for purposes of the franchise tax.N/A

83rd leg. (2013)HB 78Relating to the exemption from the sales and use tax for certain coins and precious metals.1.038 (5y)0.37 (2y)

83rd leg. (2013)HB 3572Relating 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.3.125 (5y)2.45 (2y)

83rd leg. (2013)HB 2148Relating to the motor fuel tax on compressed natural gas and liquefied natural gas; providing penalties; imposing a tax.1.4 (5y)0.564 (2y)

82nd leg. (2011) HB 1841 Use of internet hosting is not sufficient activity in Texas to establish nexus for sales tax presence N/A

82nd leg. (2011) HB 2810 Exempts from sales tax tangible personal property attached to dairy structure on commercial dairy farm and used solely for milk production N/A

82nd leg. (2011) HB 3133 Continues property tax exemption for low income housing when property is transferred to non-profit organization N/A

82nd leg. (2011) HB 3727 Requires appraiser to set value of temporary production aircraft at 10% of market price N/A

82nd leg. (2011) SB 432 Reduces property tax late payment penalties in disaster areas N/A

82nd leg. (2011) SB 516 Exempts surviving spouse of 100 percent disabled veteran from all or part of property tax on homestead 22.0

82nd leg. (2011) SB 1927 Allows volunteer firefighters / emergency service organizations to hold sales tax free sales or auctions N/A

82nd leg. (2011)

SJR 14Legislation enabled by SB 516N/A

82nd leg. (2011) (1CS) SB 1 Extends $1.0 million small business franchise tax exemption 148.5

81st leg. (2009) HB 770 Requires continuation of residence homestead exemption and bars removal if homestead rendered uninhabitable (for example: by wind, water) 11.9

81st leg. (2009) HB 773 Extends the Property Redevelopment and Tax Abatement Act 139.7

81st leg. (2009) HB 1257 Residence homestead exemption extended while undergoing repair from event made property uninhabitable (i.e. homestead exemption not abandoned) N/A

81st leg. (2009) HB 1801 Expanding goods covered by sales tax holiday 50.9

81st leg. (2009) HB 2555 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 4.0

81st leg. (2009) HB 2628 Improvements to providing housing to disabled persons made basis for charitable organization to get property tax exemption N/A

81st leg. (2009) HB 3144 Expand agriculture exemption to include personal property used to produce food, agriculture aircraft, N/A

81st leg. (2009) HB 3613 Totally disabled veterans get 100% residence homestead exemptions and; requires all valuations based on value as residence, not what property might be converted to 118.2

81st leg. (2009) HB 4433 Exempts from severance tax, oil and gas produced in association with production of geothermal energy N/A

81st leg. (2009) HB 4765 Small business franchise tax exemption raised to $1 million, see fiscal note; HB 2154 did become law (two years only) 231.8

81st leg. (2009) SB 254 Exempts volunteer fire departments from motor fuel taxes 11.6

81st leg. (2009) SB 958 Exempts from sales tax machinery and equipment used exclusively in agricultural aircraft operations 3.2

81st leg. (2009) SB 2274 Changes school property tax rate rollback trigger N/A

81st leg. (2009) SB 2442 Exempts from property tax property owned by charitable organizations used for training or employing the handicapped in producing goods / services N/A

81st leg. (2009)

HJR 36Legislation enabled by HB3613N/A

80th leg. (2007) HB 5 The over 65 - disabled school property tax freeze 744.7

80th leg. (2007) HB 373 Expands definition of "occasional sale" for purpose of exemption from sales tax N/A

80th leg. (2007) HB 438 Limits increase in appraised value of homestead 121.6

80th leg. (2007) HB 604 Lower appraisal of property converted to wildlife management use without requirement of appraisal as open-spaced land N/A

80th leg. (2007) HB 621 Freeport warehouse exemption 190.4

80th leg. (2007) HB 1022 Exempts certain motor vehicles from property tax N/A

80th leg. (2007) HB 1332 Credit or refund of diesel tax paid if diesel purchased was used in manufacturing or oil gas production 12.8

80th leg. (2007) HB 1459 Exempts pay phone calls from sales tax 7.2

80th leg. (2007) HB 1928 Travel trailers exempted from property tax N/A

80th leg. (2007) HB 2982 Changing oil and gas appraisal method to monthly averaging 12.3

80th leg. (2007) HB 3191 Property tax exemption in large counties for owners that have property for purpose of constructing / rehabilitating low-income housing N/A

80th leg. (2007) HB 3630 Changing appraisal standards for open-space land N/A

80th leg. (2007) HB 3928 Sliding scale applied to increase small business exemption 3.5

80th leg. (2007) SB 426 Cuts property taxes by authorizing continuation of exemption held by Community Housing Development Organizations in event of foreclosure - exemption carries forward to new owner N/A

80th leg. (2007) SB 812 Property tax exemption for property of non-profit corporation engaged "primarily" in providing chilled water and steam to health-related facilities N/A

80th leg. (2007) (3CS - 2006) HB 1 * School property tax relief, cutting school taxes by 11.33% for 2007, 33% thereafter 12,646.1

79th leg. (2005) HB 312 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 not-for-profit cemetery N/A

79th leg. (2005) HB 809 Passenger car and light trucks used in individuals occupation and also for personal use may exempt from rendition N/A

79th leg. (2005) HB 2080 Exempts from property tax license to occupy dwelling in exempt retirement community N/A

79th leg. (2005) HB 2254 Reduces penalty for failure to make timely homestead property tax payments if elderly or disabled N/A

79th leg. (2005) HB 3016 Removes from inventory tax the market value of drug supplies held for response to public health emergency, disaster or terrorist attack N/A

79th leg. (2005) SB 867 Excludes certain recreational vehicles (motor homes) not held for income production from sales tax emission surcharge 1.7

78th leg. (2003) HB 217 School property tax homestead exemption for disabled 7.3

78th leg. (2003) HB 1278 Exempts from property tax property owned by a church if owned for purpose of expanding place of worship or school N/A

78th leg. (2003) HB 2383 Property tax exemption for property owned by U.S., state or political subdivision if leased by church and used as place of worship N/A

78th leg. (2003) HB 2416 Extends time for property tax exemptions for non-profit entities while property is being improved or converted from open-space land N/A

78th leg. (2003) HB 3546 Partial exemption from property tax of property owned by Community Housing Development Corporations if property is being constructed or rehabilitated for qualified low income housingN/A

78th leg. (2003) SB 480 Rollback penalty deleted for transfer of property from open space use to entity for economic development N/A

78th leg. (2003) SB 510 Exempts from property tax, personal property travel trailers not used for business N/A