LeRoy Nellis

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HB 408 — The repeal of the exemptions from sales

This bill covers the repeal of the exemptions from sales and use taxes for property used in certain data centers and large data center projects.

By LeRoy Nellis — Tracked from public agency records

This bill covers the repeal of the exemptions from sales and use taxes for property used in certain data centers and large data center projects.

Author: Isaac. Filed: 11/09/2026 (H Filed). Caption: “Relating to the repeal of the exemptions from sales and use taxes for property used in certain data centers and large data center projects.”

Subjects: Data Centers (IC4MU), Electronic Information Systems (I0311), Taxation--Sales (I0800), COMPTROLLER OF PUBLIC ACCOUNTS (V2608). Council document: see the Legislature history page.

Full bill text (Introduced)

Official text from the Texas Legislature. Bill history for HB 408 · Bill text (HTML).

Sources: Texas Legislature, Today's Filed Bills in the House (11/09/2026), HB 408; 90th Legislature BillLookup history and Introduced bill text.

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