Exempts sales and use taxes for items used in constructing nuclear projects in Texas.

This bill amends the Texas Tax Code to exempt sales and use taxes for items used in constructing nuclear projects. A "nuclear project" includes nuclear power generation sites, reactors, manufacturing facilities, and facilities for reprocessing or recycling nuclear fuel and enriching uranium. The exemption applies to items incorporated into or consumed in the construction of these projects. The change in law does not affect tax liability accruing before the effective date of this Act.

Exempts sales and use taxes for items used in constructing nuclear projects in Texas.

This bill amends the Texas Tax Code to exempt sales and use taxes for items used in constructing nuclear projects. A "nuclear project" includes nuclear power generation sites, reactors, manufacturing facilities, and facilities for reprocessing or recycling nuclear fuel and enriching uranium. The exemption applies to items incorporated into or consumed in the construction of these projects. The change in law does not affect tax liability accruing before the effective date of this Act.