Texas legislation · 89th Legislature Regular Session
Texas SB2064: Relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.
Status: Signed into law, June 20, 2025
What the bill says
An act relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.
From the enrolled text, May 23, 2025:
AN ACT relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 152.025(a), Tax Code, is amended to read as follows: (a) A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor vehicle: (1) receives the vehicle from: (A) the person' (ii) parent or stepparent; (iii) grandparent or grandchild; (iv) child or stepchild; (v) sibling; or (vi) guardian; (B) [[] [[DELETED: (C)]] a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent's spouse; or [ADDED: (C)][[DELETED: (D)]] a trust subject to the Texas Trust Code that is revocable by the person receiving the motor vehicle or that is jointly revocable by the recipient and the recipient's spouse; (2) is a trust subject to the Texas Trust Code that is revocable by the transferor of the motor vehicle or that is jointly revocable by the transferor and the transferor's spouse; or (3) is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by …
Sponsors
- Charles Perry (R, SD-028) · primary sponsor
- Paul Bettencourt (R, SD-007)
- Cesar Blanco (D, SD-029)
- Molly Cook (D, SD-015)
- Peter Flores (R, SD-024)
- Roland Gutierrez (D, SD-019)
- Lois Kolkhorst (R, SD-018)
- Kevin Sparks (R, SD-031)
- Stan Lambert (R, HD-071)
- Cody Vasut (R, HD-025)
Latest actions
- : Effective on 9/1/25
- : Signed by the Governor
- : Sent to the Governor
- : Signed in the House
- : Signed in the Senate
- : Reported enrolled
- : House passage reported
- : Record vote (RV#3370)
- : Passed
- : Read 3rd time
Votes
- Ways & Means Committee Vote (Out of committee): 11 yea, 0 nay, passed
- Finance Committee Vote (Out of committee): 15 yea, 0 nay, passed
- Record vote RV#4074 (May 23, 2025): 125 yea, 10 nay, passed
- Record vote RV#3370 (May 23, 2025): 139 yea, 0 nay, passed
- Record vote RV#3929 (May 22, 2025): 128 yea, 7 nay, passed
- Record vote RV#3294 (May 22, 2025): 138 yea, 0 nay, passed
Subjects: Taxation--Inheritance, Vehicles & Traffic--General
Common questions
- What is SB2064?
- SB2064 is a bill in the Texas Legislature (89th Legislature Regular Session): Relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.
- What does SB2064 do?
- In its own words: An act relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.
- What is the status of SB2064?
- Signed into law as of June 20, 2025. Latest action: Effective on 9/1/25 (June 20, 2025).
- Who sponsored SB2064?
- Charles Perry (R, SD-028), with 9 co-sponsors.
- Where is the official record for SB2064?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB02064
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.