H.B. No. 3952 amends the Texas Tax Code to exempt certain motor vehicles transferred from a decedent's estate from taxation. Specifically, it removes the provision that previously included transfers from a decedent's estate as taxable gifts and introduces new language that clarifies the exemptions for vehicles acquired by distributees from estates. The bill specifies that taxes do not apply to motor vehicles acquired under certain sections of the Transportation Code or from an estate by a distributee, thereby providing a clearer framework for tax exemptions related to estate transfers.

Additionally, the bill modifies the requirements for filing a joint statement related to gifts of motor vehicles. It eliminates the need for a person authorized to act on behalf of the estate to file the statement, requiring instead that the recipient of the gift or the person from whom the gift is received must file it in person. The bill also outlines acceptable forms of identification that must be presented when filing the statement. The changes will take effect on September 1, 2025, and do not affect any tax liabilities that accrued before this date.

Statutes affected:
Introduced: Tax Code 152.025 (Tax Code 152)