HB 897

85(R) - 2017
House Ways & Means
Senate Administration
House Ways & Means
Senate Administration
Transportation & Infrastructure

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Trent Ashby


Dwayne Bohac
DeWayne Burns
Drew Springer


Charles Schwertner

Bill Caption

Relating to the exemption from the taxes imposed on the sale, use, or rental of a motor vehicle for certain motor vehicles used for religious purposes.

Fiscal Notes

There would be an indeterminate amount of state revenue loss depending on the number of motor vehicles purchased by and registered to open enrollment charter schools.

Bill Analysis

Under current law, motor vehicles used for religious purposes are exempted from certain taxes. HB 897 would clarify this definition to include trailers used for religious purposes. In addition, this bill would clarify application of the exemption to vehicles used primarily by a church or religious society, as opposed to the current definition that includes any vehicle used primarily for transportation to and from religious events.

This bill would also exempt open-enrollment charter schools from paying motor vehicle sales and use or rental taxes and from paying registration fees on a motor vehicle, trailer, or semitrailer.

Vote Recommendation Notes

The provisions related to exemptions for vehicles and trailers used for religious purposes are more clarifying than substantive in nature and do not appear to have a direct affect on our principles. We do support exempting open-enrollment charter schools from paying these taxes and fees because one unit of government taxing and imposing fees on another unit of government makes little sense and is not beneficial to taxpayers. Preventing the unnecessary taxing of open-enrollment charter schools leaves those schools with more funds to put to use in educating students. We support this bill.