Texas HJR21 proposes a constitutional amendment to allow the legislature to define terms for tax exemption of farm products for producers.
Texas HJR21 proposes a constitutional amendment to authorize the legislature to define terms such as "farm products" and "in the hands of the producer" for tax exemption purposes. This amendment would allow the legislature to include livestock, poultry, timber, and supplies used or produced in a farming operation within the definition of "farm products." The amendment would be subject to a two-thirds vote in both houses of the Legislature and would be presented to voters in an election on May 2, 2026.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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