Sen. Royce West introduced SB 214, a bill on Taxation, to the Texas Senate on Tuesday, Nov. 12 during the 89(R) legislative session, according to the Texas Legislature website.
More specifically, the official text was summarized by the state legislature as ’’relating to a temporary exemption from sales and use taxes for certain residential heating, ventilation, and air conditioning systems and installation services’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill establishes a temporary exemption from sales and use taxes for certain residential heating, ventilation, and air conditioning (HVAC) systems and installation services in Texas. The exemption applies to sales taking place between March 1, 2026, and September 1, 2027, for systems used in primary single-family residences with a minimum SEER rating of 14, designated as Energy Star qualified, and installed by licensed contractors. If installation costs are not included in the system’s sales price, the exemption applies if installation occurs within 90 days of the sale. The exemption does not apply to rental or commercial properties or structures built less than a year before the sale. The bill requires purchasers to provide an exemption certificate at the time of sale to qualify for the tax exemption and holds purchasers liable for taxes if the system or services are used in non-qualifying ways. The act will take effect September 1, 2025, if not enacted immediately, and expires December 31, 2027.
Royce West, the vice chair of the Senate Committee on Transportation, proposed another 22 bills during the 89(R) legislative session. He is also a member of the Senate Committee on Committee of the Whole Senate, a member of the Senate Committee on Education K-16, a member of the Senate Committee on Finance, and a member of the Senate Committee on Local Government.
West graduated from the University of Texas at Arlington with a BA and again from University of Houston with an MA.
Royce West is currently serving in the Texas State Senate, representing the state’s 23rd Senate district. He replaced previous state senator Eddie Bernice Johnson in 1993.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Legislative Session | Bill Number | Date Introduced | Short Description |
|---|---|---|---|
| 89(R) | SB 230 | 11/12/2024 | Relating to limitations on the information contained on a consumer report furnished by a consumer reporting agency |
| 89(R) | SB 229 | 11/12/2024 | Relating to prohibiting a retail seller of motor vehicles from imposing certain restrictions on the purchase of a motor vehicle |
| 89(R) | SB 228 | 11/12/2024 | Relating to prohibiting the use of certain political advertising manipulated by generative artificial intelligence technology; creating a criminal offense |
| 89(R) | SB 227 | 11/12/2024 | Relating to the application review process for certain delayed birth certificates |
| 89(R) | SB 226 | 11/12/2024 | Relating to establishing residency for children who are the subject of parental child safety placement agreements for purposes of admission into public schools |
| 89(R) | SB 225 | 11/12/2024 | Relating to implementation of an express lane option for determining eligibility and enrolling certain individuals in Medicaid or the child health plan program |
| 89(R) | SB 224 | 11/12/2024 | Relating to prohibiting child-placing agencies from imposing certain requirements on relative and designated caregivers |
| 89(R) | SB 223 | 11/12/2024 | Relating to student loan repayment assistance for certain prosecuting attorneys who are employed as part of the border prosecution unit |
| 89(R) | SB 222 | 11/12/2024 | Relating to the creation of a revolving loan program to fund the purchase by historically underutilized businesses of certain bonds required for public work contracts |
| 89(R) | SB 221 | 11/12/2024 | Relating to the disciplinary power of the State Commission on Judicial Conduct to issue private reprimands |
| 89(R) | SB 220 | 11/12/2024 | Relating to an employer’s civil liability under the Texas Workers’ Compensation Act for injuries sustained by certain victims of sexual assault or abuse |
| 89(R) | SB 219 | 11/12/2024 | Relating to orders of nondisclosure of criminal history record information for certain criminal defendants |
| 89(R) | SB 218 | 11/12/2024 | Relating to requiring the board of trustees of each school district to create a nonvoting student trustee position on the board |
| 89(R) | SB 217 | 11/12/2024 | Relating to establishing the Historic Texas Freedmen’s Cemetery Designation Program; authorizing a fee |
| 89(R) | SB 216 | 11/12/2024 | Relating to opioid overdose training for peace officers |
| 89(R) | SB 215 | 11/12/2024 | Relating to the establishment of a program for the issuance of digital identification; authorizing a fee |
| 89(R) | SB 213 | 11/12/2024 | Relating to prohibiting insurers from requiring the tying of residential property and personal automobile insurance policies |
| 89(R) | SB 212 | 11/12/2024 | Relating to certain public meetings and public hearings concerning permits issued by the Texas Commission on Environmental Quality |
| 89(R) | SB 211 | 11/12/2024 | Relating to a franchise tax credit for taxable entities that operate an on-site child-care center for use by the entity’s employees |
| 89(R) | SB 210 | 11/12/2024 | Relating to municipal permitting requirements for certain development projects supported with low income housing tax credit allocations |
| 89(R) | SB 209 | 11/12/2024 | Relating to the creation of the Texas technology and innovation program |
| 89(R) | SB 208 | 11/12/2024 | Relating to the establishment of the workforce housing capital investment fund program to fund the development of workforce housing in this state; authorizing a fee |
| 88(3) | SB 71 | 10/16/2023 | Relating to the definition of firearm for purposes of certain criminal offenses |
| 88(R) | SB 2590 | 04/03/2023 | Relating to participation in a deferred retirement option plan by members of the retirement systems for police and fire fighters in certain municipalities |
| 88(R) | SB 2591 | 04/03/2023 | Relating to the appointment of the Department of Family and Protective Services and a child’s parent or legal guardian as joint managing conservators for the child |
| 88(R) | SB 2567 | 03/15/2023 | Relating to the issuance of temporary tags and license plates by a motor vehicle dealer |
| 88(R) | SB 2262 | 03/10/2023 | Relating to an adjustment of the average daily attendance of a school district with a certain student attendance rate |
| 88(R) | SB 2263 | 03/10/2023 | Relating to the school safety allotment under the public school finance system |
| 88(R) | SB 2264 | 03/10/2023 | Relating to the calculation of average daily attendance for purposes of the public school finance system |
| 88(R) | SB 2265 | 03/10/2023 | Relating to an adjustment of the average daily attendance of a school district with a high percentage of educationally disadvantaged students |
| 88(R) | SB 2266 | 03/10/2023 | Relating to an annual adjustment to the basic allotment under the Foundation School Program to reflect inflation |
| 88(R) | SB 2267 | 03/10/2023 | Relating to the basic allotment and the guaranteed yield under the Foundation School Program |
| 88(R) | SB 2268 | 03/10/2023 | Relating to an adjustment of the average daily attendance of a school district with a certain student attendance rate |
| 88(R) | SB 2287 | 03/10/2023 | Relating to the authority of a peace officer to apprehend a person for emergency detention and the authority of certain facilities and physicians to temporarily detain a person with mental illness |
| 88(R) | SB 2295 | 03/10/2023 | Relating to accelerated instruction provided for public school students who fail to achieve satisfactory performance on certain assessment instruments, indicators under the public school accountability system, and performance standards in public schools |
| 88(R) | SB 2301 | 03/10/2023 | Relating to the use of average enrollment for purposes of the public school finance system |
| 88(R) | SB 2318 | 03/10/2023 | Relating to continuing education and training requirements for classroom teachers and public school counselors |
| 88(R) | SB 2319 | 03/10/2023 | Relating to the incentive for public schools that provide additional instructional minutes for all students |
| 88(R) | SB 2320 | 03/10/2023 | Relating to required training regarding trauma-informed care for certain child-care providers |
| 88(R) | SB 2321 | 03/10/2023 | Relating to requiring the board of trustees of each school district to create a nonvoting student trustee position on the board |
| 88(R) | SB 2322 | 03/10/2023 | Relating to measures to improve school district classroom teacher retention, including child-care subsidies, eligibility of those teachers’ children for prekindergarten programs, and student loan repayment assistance |
| 88(R) | SB 2394 | 03/10/2023 | Relating to standards to qualify as a licensed specialist in school psychology |
| 88(R) | SB 2395 | 03/10/2023 | Relating to the establishment of a task force to study disciplinary practices and policies in public schools |
| 88(R) | SB 2396 | 03/10/2023 | Relating to the payment of certain employer contributions for employed retirees of the Teacher Retirement System of Texas |
| 88(R) | SB 2400 | 03/10/2023 | Relating to collection of certain fines assessed for traffic offenses |
| 88(R) | SB 2401 | 03/10/2023 | Relating to the definition of authorized peace officer for purposes of certain laws governing the installation and use of tracking equipment and access to certain communications |
| 88(R) | SB 2512 | 03/10/2023 | Relating to eligibility requirements under the owner-builder loan program |
| 88(R) | SB 2528 | 03/10/2023 | Relating to the establishment of the workforce housing capital investment fund program to fund the development of workforce housing in this state; authorizing a fee |
| 88(R) | SB 2004 | 03/09/2023 | Relating to the designation of fentanyl poisoning for purposes of the death certificate |
| 88(R) | SB 2090 | 03/09/2023 | Relating to prohibited adverse employment action against certain first responders based on post-traumatic stress disorder |
