Texas SB771 allows credits or refunds for diesel fuel taxes on fuel used by auxiliary power units or power take-off equipment.
SB771 amends the Texas Tax Code to allow credits or refunds for diesel fuel taxes on fuel used by auxiliary power units or power take-off equipment. The comptroller will determine the percentage of diesel fuel eligible for the credit or refund. The climate-control system of a motor vehicle is not considered a power take-off system, and no credit or refund is allowed for fuel used for that purpose or for idling. The act takes effect September 1, 2025.
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