HB 5119

This bill creates a sales and use tax exemption for items that are incorporated into or consumed during the construction of nuclear projects in Texas, including nuclear power generation sites, reactors, reactor manufacturing facilities, nuclear fuel reprocessing/recycling facilities, and uranium enrichment facilities. The exemption aims to reduce construction costs for nuclear energy infrastructure by eliminating state sales taxes on materials and equipment used in these projects. The bill includes standard provisions protecting existing tax liabilities accrued before the law's effective date and would take effect immediately upon receiving a two-thirds vote from both houses of the Texas Legislature, or on September 1, 2025 if it doesn't receive the required supermajority.