Bill Text: TX HB1887 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for maternity clothing.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-07 - Referred to Ways & Means [HB1887 Detail]
Download: Texas-2023-HB1887-Introduced.html
| 88R2138 KBB-D | ||
| By: Thierry | H.B. No. 1887 | |
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| relating to a sales and use tax exemption for maternity clothing. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3132 to read as follows: | ||
| Sec. 151.3132. MATERNITY CLOTHING. (a) In this section, | ||
| "maternity clothing" means clothing intended for a woman to wear | ||
| during pregnancy and the postpartum period that is designed to | ||
| accommodate the changes in body size and shape that occur as a | ||
| result of a pregnancy. | ||
| (b) The sale, storage, use, or other consumption of an | ||
| article of maternity clothing is exempted from the taxes imposed by | ||
| this chapter. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect tax liability accruing before the effective date of this | ||
| Act. That liability continues in effect as if this Act had not been | ||
| enacted, and the former law is continued in effect for the | ||
| collection of taxes due and for civil and criminal enforcement of | ||
| the liability for those taxes. | ||
| SECTION 3. This Act takes effect September 1, 2023. | ||
