Exempts transfers of motor vehicles from a decedent's estate from certain taxes.

This bill amends the Texas Tax Code to exempt transfers of motor vehicles from a decedent's estate from certain taxes. Specifically, it removes the tax on recipients of gifts of motor vehicles if the vehicle is acquired from a decedent's estate by a distributee. The change in law does not affect tax liability accruing before the effective date of this Act. The Act takes effect September 1, 2025.

Exempts transfers of motor vehicles from a decedent's estate from certain taxes.

This bill amends the Texas Tax Code to exempt transfers of motor vehicles from a decedent's estate from certain taxes. Specifically, it removes the tax on recipients of gifts of motor vehicles if the vehicle is acquired from a decedent's estate by a distributee. The change in law does not affect tax liability accruing before the effective date of this Act. The Act takes effect September 1, 2025.