Relating to exemptions from the taxes imposed on the sale, use, or rental of a motor vehicle for a vehicle purchased, used, or rented by a nonprofit food bank or a provider of housing and related services.

HB 4226 exempts nonprofit food banks and specific housing providers from Texas state sales, use, and rental taxes on motor vehicles they purchase, use, or rent. It directly affects food banks (as defined in Section 162.001) and housing providers serving homeless individuals with disabilities who meet strict criteria (continuously homeless for 1+ year or four homelessness episodes in 3 years). The bill adds new Tax Code sections requiring vehicles to be used "primarily" for the organization's core services. This exemption applies only to vehicles acquired on or after its September 1, 2025 effective date. The law was signed by the Governor on June 20, 2025.