H.B. No. 897         AN ACT       relating to the exemption from the taxes imposed on the sale, use,   or rental of certain motor vehicles owned or used by a church,   religious society, or open-enrollment charter school and from   registration fees for motor vehicles owned by open-enrollment   charter schools.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 152.001(7) and (12), Tax Code, are   amended to read as follows:                (7)  "Public agency" means:                      (A)  a department, commission, board, office,   institution, or other agency of this state or of a county, city,   town, school district, hospital district, water district, or other   special district or authority or political subdivision created by   or under the constitution or the statutes of this state; [or]                      (B)  an unincorporated agency or instrumentality   of the United States; or                      (C)  an open-enrollment charter school.                (12)  "Motor vehicle used for religious purposes" means   a motor vehicle that is:                      (A)  a trailer or is designed to carry more than   six passengers;                      (B)  sold to, rented to, or used by a church or   religious society;                      (C)  used primarily by a church or religious   society [for the purpose of providing transportation to and from a   church or religious service or meeting]; and                      (D)  not registered as a passenger vehicle and not   used primarily for the personal or official needs or duties of a   minister.          SECTION 2.  Section 502.453(a), Transportation Code, is   amended to read as follows:          (a)  The owner of a motor vehicle, trailer, or semitrailer   may annually apply for registration under Section 502.451 and is   exempt from the payment of a registration fee under this chapter if   the vehicle is:                (1)  owned by and used exclusively in the service of:                      (A)  the United States;                      (B)  this state; [or]                      (C)  a county, municipality, or school district in   this state; or                      (D)  an open-enrollment charter school;                (2)  owned by a commercial transportation company and   used exclusively to provide public school transportation services   to a school district under Section 34.008, Education Code;                (3)  designed and used exclusively for fire fighting;                (4)  owned by a volunteer fire department and used   exclusively in the conduct of department business;                (5)  privately owned and used by a volunteer   exclusively in county marine law enforcement activities, including   rescue operations, under the direction of the sheriff's department;                (6)  used by law enforcement under an alias for covert   criminal investigations; or                (7)  owned by units of the United States Coast Guard   Auxiliary headquartered in Texas and used exclusively for conduct   of United States Coast Guard or Coast Guard Auxiliary business and   operations, including search and rescue, emergency communications,   and disaster operations.          SECTION 3.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act. That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 4.  This Act takes effect September 1, 2017.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 897 was passed by the House on April   13, 2017, by the following vote:  Yeas 138, Nays 0, 3 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 897 on May 26, 2017, by the following vote:  Yeas 144, Nays 0, 2   present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 897 was passed by the Senate, with   amendments, on May 24, 2017, by the following vote:  Yeas 31, Nays   0.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor