Texas 2025 - 89th Regular

Texas House Bill HB 5095

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act.

Summary

HB 5095 repeals the Texas Jobs, Energy, Technology, and Innovation Act, which was enacted in 2023 as Subchapter T, Chapter 403, Government Code. The bill removes that program from state law and makes conforming changes across the Education Code, Tax Code, and Government Code to eliminate references to the repealed taxable-value limitation program. It also preserves the legal effect of any agreements already entered into under the repealed law, so existing contracts continue under the prior rules rather than being disrupted. In practical terms, the bill would end the availability of new agreements under the Texas Jobs, Energy, Technology, and Innovation Act while leaving prior agreements in place. It updates school finance and property tax provisions so that calculations of school district taxable value, reinvestment zone designations, and related economic development reporting no longer rely on the repealed subchapter for future arrangements. The bill also clarifies that certain tax credits tied to clean energy projects cannot be issued until the relevant agreement periods under the old law have expired.

Impact

The bill would repeal Subchapter T, Chapter 403, Government Code, and amend multiple provisions in the Education Code and Tax Code to remove or adjust references to the repealed taxable-value limitation program. It affects school finance formulas, appraisal district reporting, enterprise zone and reinvestment zone rules, and tax credit timing for clean energy projects. Existing agreements made before the effective date would remain enforceable under the prior law, limiting disruption to projects already approved.

Sentiment

The available record shows no committee transcript and no recorded votes, so there is no direct evidence of debate or formal support/opposition in the materials provided. Based on the bill text, the measure appears to be a technical but consequential rollback of a recent economic development incentive program, which typically draws interest from both proponents of tax incentive reform and stakeholders with existing project agreements. The preservation of existing contracts suggests an effort to avoid retroactive harm while ending the program prospectively.

Contention

The main point of contention is likely the repeal itself: supporters of the bill would view the Texas Jobs, Energy, Technology, and Innovation Act as an unnecessary or undesirable tax incentive, while opponents would likely argue that it reduces Texas’s ability to attract large-scale investment and clean energy projects. A second issue is the treatment of existing agreements, because the bill protects prior contracts but prevents new ones, which may be seen as either a fair transition or a limitation on future economic development tools. School districts, property owners, and economic development interests are the most directly affected parties.

Companion Bills

No companion bills found.

Previously Filed As

TX HB178

Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB105

Relating to the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB4022

Relating to the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB4149

Relating to the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB1623

Relating to the eligibility of certain foreign individuals or entities for a limitation on the taxable value of property for school district maintenance and operations ad valorem tax purposes under the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB1268

Relating to the creation of the Texas technology and innovation program.

TX SB209

Relating to the creation of the Texas technology and innovation program.

TX SB2322

Relating to the findings required to be made by the comptroller of public accounts in order to recommend for approval an application for a limitation on the taxable value of eligible property for school district maintenance and operations ad valorem tax purposes under the Texas Jobs, Energy, Technology, and Innovation Act.

TX SB1639

American Innovation and Jobs Act

Similar Bills

TX HB4959

Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.

TX HB178

Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act.

TX HB1827

Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

PA SB23

In assessments of persons and property, providing for senior property tax freeze.

TX SB1009

Relating to the adoption of the Uniform Easement Relocation Act.