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 intended to support efforts in managing the feral hog population, which can cause significant agricultural damage.

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. This means that any tax obligations incurred prior to this date will remain enforceable under the previous law, ensuring continuity in tax collection and enforcement.

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