Exemption of motor vehicles transferred from a decedent's estate in Texas.

The bill amends the Texas Tax Code to exempt motor vehicles from tax if acquired by a distributee from a decedent's estate. It also modifies the requirements for filing a joint statement related to the gift of a motor vehicle, specifying the types of identification documents that can be used. The changes do not affect tax liabilities that accrued before the bill's effective date, which is September 1, 2025.

Exemption of motor vehicles transferred from a decedent's estate in Texas.

The bill amends the Texas Tax Code to exempt motor vehicles from tax if acquired by a distributee from a decedent's estate. It also modifies the requirements for filing a joint statement related to the gift of a motor vehicle, specifying the types of identification documents that can be used. The changes do not affect tax liabilities that accrued before the bill's effective date, which is September 1, 2025.