H.B. No. 897
  relating to the exemption from the taxes imposed on the sale, use,
  or rental of certain motor vehicles owned or used by a church,
  religious society, or open-enrollment charter school and from
  registration fees for motor vehicles owned by open-enrollment
  charter schools.
         SECTION 1.  Sections 152.001(7) and (12), Tax Code, are
  amended to read as follows:
               (7)  "Public agency" means:
                     (A)  a department, commission, board, office,
  institution, or other agency of this state or of a county, city,
  town, school district, hospital district, water district, or other
  special district or authority or political subdivision created by
  or under the constitution or the statutes of this state; [or]
                     (B)  an unincorporated agency or instrumentality
  of the United States; or
                     (C)  an open-enrollment charter school.
               (12)  "Motor vehicle used for religious purposes" means
  a motor vehicle that is:
                     (A)  a trailer or is designed to carry more than
  six passengers;
                     (B)  sold to, rented to, or used by a church or
  religious society;
                     (C)  used primarily by a church or religious
  society [for the purpose of providing transportation to and from a
  church or religious service or meeting]; and
                     (D)  not registered as a passenger vehicle and not
  used primarily for the personal or official needs or duties of a
         SECTION 2.  Section 502.453(a), Transportation Code, is
  amended to read as follows:
         (a)  The owner of a motor vehicle, trailer, or semitrailer
  may annually apply for registration under Section 502.451 and is
  exempt from the payment of a registration fee under this chapter if
  the vehicle is:
               (1)  owned by and used exclusively in the service of:
                     (A)  the United States;
                     (B)  this state; [or]
                     (C)  a county, municipality, or school district in
  this state; or
                     (D)  an open-enrollment charter school;
               (2)  owned by a commercial transportation company and
  used exclusively to provide public school transportation services
  to a school district under Section 34.008, Education Code;
               (3)  designed and used exclusively for fire fighting;
               (4)  owned by a volunteer fire department and used
  exclusively in the conduct of department business;
               (5)  privately owned and used by a volunteer
  exclusively in county marine law enforcement activities, including
  rescue operations, under the direction of the sheriff's department;
               (6)  used by law enforcement under an alias for covert
  criminal investigations; or
               (7)  owned by units of the United States Coast Guard
  Auxiliary headquartered in Texas and used exclusively for conduct
  of United States Coast Guard or Coast Guard Auxiliary business and
  operations, including search and rescue, emergency communications,
  and disaster operations.
         SECTION 3.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 4.  This Act takes effect September 1, 2017.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 897 was passed by the House on April
  13, 2017, by the following vote:  Yeas 138, Nays 0, 3 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 897 on May 26, 2017, by the following vote:  Yeas 144, Nays 0, 2
  present, not voting.
  Chief Clerk of the House   
         I certify that H.B. No. 897 was passed by the Senate, with
  amendments, on May 24, 2017, by the following vote:  Yeas 31, Nays
  Secretary of the Senate   
  APPROVED: __________________