Bill Text: TX HB1037 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for taxable items used to assist persons with an intellectual, developmental, or cognitive disability.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-02 - Referred to Ways & Means [HB1037 Detail]
Download: Texas-2023-HB1037-Introduced.html
| 88R4285 RDS-D | ||
| By: Meza | H.B. No. 1037 | |
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| relating to a sales and use tax exemption for taxable items used to | ||
| assist persons with an intellectual, developmental, or cognitive | ||
| disability. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Effective January 1, 2024, Section 151.313, Tax | ||
| Code, is amended by adding Subsection (b-1) to read as follows: | ||
| (b-1) A taxable item used to assist a person with an | ||
| intellectual, developmental, or cognitive disability with the | ||
| activities of daily living is exempted from the taxes imposed by | ||
| this chapter. The comptroller by rule shall specify assistive | ||
| technologies, adaptive equipment, and other taxable items that | ||
| qualify for the exemption under this subsection and the | ||
| requirements for claiming the exemption with respect to each item. | ||
| In this subsection, "cognitive disability" means a condition, | ||
| regardless of whether acquired or congenital, that limits | ||
| neurological or brain functioning and results in a person having | ||
| difficulty with one or more types of skills, including | ||
| communication skills, self-care skills, and social skills. | ||
| SECTION 2. The comptroller of public accounts shall adopt | ||
| the rules required by Section 151.313(b-1), Tax Code, as added by | ||
| this Act, not later than December 1, 2023. Before adopting the | ||
| rules, the comptroller and the Health and Human Services Commission | ||
| shall jointly conduct at least one public hearing to gather | ||
| information from experts and other interested persons regarding | ||
| taxable items used to assist a person with an intellectual, | ||
| developmental, or cognitive disability with the activities of daily | ||
| living. | ||
| SECTION 3. Except as otherwise provided by this Act, this | ||
| Act takes effect September 1, 2023. | ||
