Oscar Longoria, Texas State Representative of 35th District | Facebook
Oscar Longoria, Texas State Representative of 35th District | Facebook
More specifically, the official text was summarized by the state legislature as ’’Relating to a refund of motor vehicle sales taxes paid on certain bad debt’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill amends the Texas Tax Code to allow sellers and authorized lenders to claim refunds on sales taxes paid on bad debt arising from retail installment transactions involving passenger cars. The bill defines bad debt as an account deemed worthless and charged off for federal tax purposes. A refund may be claimed if the seller remitted the tax on a transaction that was later deemed uncollectible. If a seller assigns the transaction to a lender, the lender can claim the refund instead, provided the seller has not already done so. If part of the bad debt is recouped after a refund, the recovered amount must be deducted from future refund claims. The bill mandates record-keeping to substantiate refund claims and exempts seller-financed sales from these provisions. The act becomes effective on Sept. 1, 2025.
Oscar Longoria, chair of the House Committee on S/C on Workforce, member of the House Committee on Trade, Workforce & Economic Development, and vice chair of the House Committee on S/C on International Relations, proposed another four bills during the 89(R) legislative session.
Longoria graduated from the University of Texas at Austin in 2003 with a BS and again in 2007 from University of Texas School of Law with a JD.
Oscar Longoria is currently serving in the Texas State House, representing the state's 35th House district. He replaced previous state representative Jose Aliseda in 2013.
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.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB 5249 | 04/07/2025 | Relating to the confidentiality of certain information maintained by state licensing agencies |
| HB 4410 | 04/02/2025 | Relating to Medicaid reimbursement rates for certain ground ambulance services |
| HB 1480 | 03/27/2025 | Relating to the award of library construction grants by the Texas State Library and Archives Commission |
| HB 2636 | 03/18/2025 | Relating to designating October 6 as Hispanic Registered Dietician Day |
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