HB 851 — The repeal of the sales
This bill covers the repeal of the sales and use tax exemptions for data centers and the ineligibility of data centers for enterprise project tax refunds.
This bill covers the repeal of the sales and use tax exemptions for data centers and the ineligibility of data centers for enterprise project tax refunds.
Author: Perez, Vincent. Filed: 11/09/2026 (H Filed). Caption: “Relating to the repeal of the sales and use tax exemptions for data centers and the ineligibility of data centers for enterprise project tax refunds.”
Subjects: Uncategorized (subjects pending). Council document: see the Legislature history page.
Full bill text (Introduced)
Official text from the Texas Legislature. Bill history for HB 851 · Bill text (HTML).
Sources: Texas Legislature, Today's Filed Bills in the House (11/09/2026), HB 851; 90th Legislature BillLookup history and Introduced bill text.