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Thursday, April 24, 2025

Key details on HB 2194 presented by David Lowe in Texas House

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David Lowe, Texas State Representative of the 91st district (R) | https://www.facebook.com/DavidLowe4TX/

David Lowe, Texas State Representative of the 91st district (R) | https://www.facebook.com/DavidLowe4TX/

Rep. David Lowe introduced HB 2194, a bill on Education and Taxation, to the Texas House on Friday, March 14 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 the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes’’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

This bill proposes significant changes to the tax structure and school finance system in Texas, effective January 1, 2030, contingent on voter approval of certain sections. It introduces a state and local value added tax (VAT) at a rate of 6.72%, replacing prohibitive local sales and use taxes, with exemptions for small businesses, government entities, and nonprofit organizations. Local VAT rates are capped at 2%, excluding a potential 0.5% school district enrichment VAT. The bill prohibits school districts from imposing ad valorem taxes for maintenance and operations beyond 2029. It mandates the state to fund the Foundation School Program with appropriations ensuring at least $6,160 per student. The bill includes a transition plan for school districts to adapt to these changes and repeals specified tax and education code sections effective on the stated dates.

David Lowe, member of the House Committee on S/C on County & Regional Government, proposed one other bill during the 89(R) legislative session.

Lowe graduated from American Military University in 2018 with a BA.

David Lowe is currently serving in the Texas State House, representing the state's 91st House district. He replaced previous state representative Stephanie Klic in 2025.

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.

Other Recent Bills Introduced by Rep. David Lowe in Texas House During 89(R) Legislative Session

Bill NumberDate IntroducedShort Description
HB 229103/14/2025Relating to the required inclusion of a person's sex on a birth certificate and prohibited change of sex on the birth certificate of certain persons

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