By: Perry S.B. No. 2064               A BILL TO BE ENTITLED   AN ACT   relating to the exemption of motor vehicles transferred from a   decedent's estate.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1. Section 152.025(a), Tax Code, is amended to read   as follows:          (a) A tax is imposed on the recipient of a gift of a motor   vehicle. This section applies only if the person receiving the   motor vehicle:                (1) receives the vehicle from:                      (A) the person's:                            (i)  spouse;                            (ii)  parent or stepparent;                            (iii)  grandparent or grandchild;                            (iv)  child or stepchild;                            (v)  sibling; or                            (vi)  guardian;                      [(B) a decedent's estate;]                      (B) [(C)] a trust subject to the Texas Trust Code   (Subtitle B, Title 9, Property Code) that was revocable by a   decedent or that was jointly revocable by a decedent and the   decedent's spouse; or                      (C) [(D)] a trust subject to the Texas Trust Code   that is revocable by the person receiving the motor vehicle or that   is jointly revocable by the recipient and the recipient's spouse;                (2) is a trust subject to the Texas Trust Code that is   revocable by the transferor of the motor vehicle or that is jointly   revocable by the transferor and the transferor's spouse; or                (3) is exempt from federal income taxation under   Section 501(a), Internal Revenue Code of 1986, by being listed as an   exempt organization under Section 501(c)(3) of that code, and the   vehicle will be used for the purposes of the organization.          SECTION 2. Section 152.062(b-2), Tax Code, is amended to read   as follows:          (b-2) A joint statement required by Subsection (b)(3) that   relates to a gift from a person [or estate] described by Section   152.025(a)(1) must be filed in person by the recipient of the gift   or, as applicable, the person from whom the gift is received [or a   person authorized to act on behalf of the estate from which the gift   is received].  A motor vehicle title service required to be licensed   under Chapter 520, Transportation Code, may not be used to file the   statement.  The person who files the statement must present to the   tax assessor-collector an unexpired identification document issued   to the person that bears the person's photograph and is:                (1) a driver's license or personal identification card   issued by this state or another state of the United States;                (2) an original United States passport or an original   passport issued by a foreign country;                (3) an identification card or similar form of   identification issued by the Texas Department of Criminal Justice;                (4) a United States military identification card; or                (5) an identification card or document issued by the   United States Department of Homeland Security or United States   Citizenship and Immigration Services.          SECTION 3. Subchapter E, Chapter 152, Tax Code, is amended by   adding Section 152.094 as follows:          Sec. 152.094. MOTOR VEHICLE ACQUIRED BY A DISTRUBUTEE.          (a) In this section, "distribute" and "estate" have the   meanings assigned by Chapter 22, Estates Code.          (b) The taxes imposed by this chapter do not apply to a motor   vehicle acquired under Section 501.031, Transportation Code or from   an estate by a distributee.          SECTION 4. 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 5. This Act takes effect September 1, 2025.