Tex. Tax Code § 11.36 · Subchapter B. EXEMPTIONS
MEDICAL OR BIOMEDICAL PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section:
(1) "Medical or biomedical property" means tangible personal property that is:
(A) stored, used, or consumed in the manufacturing or processing of medical or biomedical products by a medical or biomedical manufacturer; or
(B) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of a condition or disease or in medical or biomedical research, including the invention, development, and dissemination of materials, tools, technologies, processes, and similar means for translating and applying medical and scientific research for practical applications to advance public health, including:
(i) devices;
(ii) therapeutics;
(iii) pharmaceuticals;
(iv) personal protective equipment;
(v) tools, apparatuses, instruments, implants, or other similar or related component parts or accessories;
(vi) property exempted under Section 151.318 from the taxes imposed by Chapter 151; and
(vii) manufacturing inventories, including finished goods.
(2) "Medical or biomedical manufacturing facility" means a facility at which a person conducts manufacturing or processing of medical or biomedical products for the purpose of development and commercialization of products to advance public health.
(b) A person is entitled to an exemption from taxation of medical or biomedical property the person owns or leases that is located in a medical or biomedical manufacturing facility that the person owns or leases.
(c) Notwithstanding Section 11.14(c), the governing body of a taxing unit may not provide for taxation of medical or biomedical property exempted under this section.
Notes and commentary — not statutory text
History
Added by Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 1, eff. January 1, 2024.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 0d538b45a969db9061b6f29efbb326d51331b99210dde12ce91ae6a6768cf4b5
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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