Legislative Blog
J.B. Williams, J.D.
Another 6 bills that modify the Tax Code
A Blog about 88th Legislature Laws
A Bit of Background
The following backgrounds help summarize the author's views on both the general topic: Texas and more specifically 88th Legislature Laws as it relates to that topic.
Brief Summary of Texas
Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.
Summary of 88th Legislature Laws
The blogs here will discuss the laws passed by Congress and signed into law, as well as those, passed by Congress and approved by the voters to become law. There are a multitude of laws and each time I post blogs I will notate here the current effective date if it is different from prior blogs. I have worked my way through to the Transportation Code. The Utilities and Water Code will follow.
Blog Summary
HB 3599 - Exemption from motor fuel taxes and registration fees for nonprofit food banks
HB 3651
HB 4250 - Permits deduction of postage for excess proceeds claims
HB 5012
HB 5105 - Allows some additional counties to impose hotel occupancy taxes
HB 5178
Another 6 bills that modify the Tax Code
Published: 2026-05-10
HB 3599 - 11 pages
Allows exemptions of motor fuel taxes and registration fees for motor vehicles owned by nonprofit food banks. Those food banks that are run by nonprofit entity that solicits, stores, and redistributes edible food to agencies that feed needy families and individuals. The gross vehicle weight must be at least 25,000 pounds and be used to deliver food; or fuel placed in a storage facility for those vehicles. This allows the nonprofit to apply for a refund.
HB 3651 - 7 pages
Motor fuel now covers gasoline, diesel, gasoline blend, compressed natural gas, liquefied natural gas, or other products that are sold and used for fuel for a motor vehicle licensed to be used on a public highway.
HB 4250 - 2 pages
Court clerks are able to deduct the postage cost of notices sent to former property owners, such that the prior owner can claim any excess proceeds.
HB 5012 - 18 pages
To qualify, the municipality must be at least 650,000 but less than 750,000; or 250,000 or more and bordering Mexico; or more than 750,000 but a county of at least 369,000 but less than 864,000. They may use hotel taxes as collateral for bonds on special projects.
There is a long list of potential other municipalities to qualify for receiving revenue from restaurants; bars, retail establishments; and swimming pools owned by a qualifying hotel. This only exists for special projects occurring during a certain set of dates.
These mean that there are less state taxes received from hotels while these special projects are ongoing.
HB 5105 - 3 pages
A commissioners court in a county with a population of more than 650,000, and is adjacent to 2 counties that each have a population of more than 1.8 million, may impose a hotel occupancy tax. This tax does not apply to a hotel placed on the property located in more than 1 county. The tax rate may not exceed 2% of the hotel room cost.
HB 5178 - 2 pages
A county with a population of at least 80,000 and that has a portion of Angelina National Forest may impose a hotel occupancy tax.
Webpage created by and for J.B. Williams, J.D. - all rights reserved