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
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.
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