Relating to an exemption from sales and use taxes for items used to construct a nuclear project.

HB 5119 exempts sales and use taxes on items used to construct specific nuclear infrastructure projects in Texas. The bill applies directly to businesses building nuclear power facilities, reactors, manufacturing plants, fuel recycling sites, or uranium enrichment facilities. It removes tax liability for construction materials incorporated into these projects or consumed during their building. The exemption covers all taxable items used in construction, reducing upfront costs for qualifying nuclear development.