The bill, H.B. No. 485, proposes to amend the Health and Safety Code by adding Section 775.0755, which grants emergency services districts the authority to impose a sales tax on gas and electricity sold for residential use. Specifically, it allows the board of a district to repeal the existing exemption for these utilities under Section 151.317 of the Tax Code by a majority vote. Additionally, the board can reinstate the exemption in the same manner. The bill mandates that the board must notify the comptroller of any orders adopted under this section, with the repeal or reinstatement taking effect on the first day of the first calendar quarter following the comptroller's receipt of the notice.

The bill also outlines the conditions for its enactment, stating that it will take effect immediately if it receives a two-thirds vote from all elected members in both houses. If it does not achieve this majority, the bill will take effect on September 1, 2025.

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