House Bill No. 3760 proposes an amendment to the Texas Tax Code to exempt certain materials used in trapping feral hogs from sales and use taxes. Specifically, the bill adds a new exemption under Section 151.316(a) for "a feral hog trap, including a box trap, corral trap, or cage trap, and tangible personal property used to create a feral hog trap." This addition is marked as item (15) in the list of exempt items, which includes various agricultural-related materials and equipment.

The bill also clarifies that the changes made by this Act will not affect any tax liabilities that accrued before its effective date of September 1, 2025. Existing tax laws will remain in effect for the collection of taxes due and for the enforcement of those liabilities, ensuring that the new exemption applies only to future transactions involving feral hog traps.

Statutes affected:
Introduced: Tax Code 151.316 (Tax Code 151)