H.B. No. 4226 introduces tax exemptions for the sale, use, or rental of motor vehicles purchased, used, or rented by nonprofit food banks and providers of housing and related services. The bill adds two new sections to the Tax Code: Section 152.094, which exempts vehicles used primarily by nonprofit food banks for their operations, and Section 152.095, which provides a similar exemption for vehicles used by providers of housing services for individuals experiencing homelessness. The latter section defines a "provider of housing and related services" as an entity that meets specific criteria and serves individuals with particular needs related to homelessness.

The exemptions outlined in the bill are intended to support the operational needs of these organizations, allowing them to allocate more resources toward their missions. The act will apply to any sale, use, or rental of a motor vehicle occurring on or after its effective date of September 1, 2025.

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