S.B. No. 2410 proposes an amendment to the Texas Tax Code to exempt sales and use taxes for game animals and exotic animals. Specifically, the bill adds new exemptions under Section 151.316(a) for "game animals," as defined by Section 63.001 of the Parks and Wildlife Code, and "exotic animals," as defined by Section 23.51. This amendment is part of a broader list of exemptions that includes various agricultural products and services, such as feed for farm animals and machinery used in agricultural operations.

Additionally, the bill clarifies that the changes in tax law will not affect any tax liabilities that accrued before the effective date of the Act, ensuring that previous tax obligations remain enforceable under the former law. The Act will take effect immediately if it receives a two-thirds majority vote from both houses of the legislature; otherwise, it will become effective on September 1, 2025.

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