The bill amends the Texas Tax Code to expand the definition of "first responder" for the purpose of providing ad valorem tax exemptions to the surviving spouses of certain first responders who are killed or fatally injured in the line of duty. The new definition includes individuals such as special agents of the United States Immigration and Customs Enforcement, customs and border protection officers, border patrol agents, and immigration enforcement agents from the Department of Homeland Security.

Additionally, the bill specifies that a surviving spouse is eligible for a tax exemption on their residence homestead if they have not remarried since the death of the first responder and meets certain criteria. For spouses of first responders defined under the new categories, they must have been residents of Texas at the time of the first responder's death. The changes will take effect on January 1, 2026, and will apply to tax years beginning on or after that date.

Statutes affected:
Introduced: Tax Code 11.134 (Tax Code 11)