88R7840 CJD-D
	By: Howard, Button, Neave Criado, Thierry,	H.B. No. 300
	Leach, et al.

	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from sales and use taxes for certain family
	care items.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 151.313, Tax Code, is amended by
	amending Subsection (a) and adding Subsections (g), (h), and (i) to
	read as follows:
	(a)  The following items are exempted from the taxes imposed
	by this chapter:
	(1)  a drug or medicine, other than insulin, if
	prescribed or dispensed for a human or animal by a licensed
	practitioner of the healing arts;
	(2)  insulin;
	(3)  a drug or medicine that is required to be labeled
	with a "Drug Facts" panel in accordance with regulations of the
	federal Food and Drug Administration, without regard to whether it
	is prescribed or dispensed by a licensed practitioner of the
	healing arts;
	(4)  a hypodermic syringe or needle;
	(5)  a brace; hearing aid or audio loop; orthopedic,
	dental, or prosthetic device; ileostomy, colostomy, or ileal
	bladder appliance; or supplies or replacement parts for the listed
	items;
	(6)  a therapeutic appliance, device, and any related
	supplies specifically designed for those products, if dispensed or
	prescribed by a licensed practitioner of the healing arts, when
	those items are purchased and used by an individual for whom the
	items listed in this subdivision were dispensed or prescribed;
	(7)  a corrective lens and necessary and related
	supplies, if dispensed or prescribed by an ophthalmologist or
	optometrist;
	(8)  specialized printing or signalling equipment used
	by a person who is [the] deaf for the purpose of enabling the person
	[the deaf] to communicate through the use of an ordinary telephone
	and all materials, paper, and printing ribbons used in that
	equipment;
	(9)  a braille wristwatch, braille writer, braille
	paper and braille electronic equipment that connects to computer
	equipment, and the necessary adaptive devices and adaptive computer
	software;
	(10)  each of the following items if purchased for use
	by a person who is [the] blind to enable the person [them] to
	function more independently: a slate and stylus, print enlarger,
	light probe, magnifier, white cane, talking clock, large print
	terminal, talking terminal, or harness for a guide dog;
	(11)  hospital beds;
	(12)  blood glucose monitoring test strips;
	(13)  an adjustable eating utensil used to facilitate
	independent eating if purchased for use by a person, including a
	person who is elderly, has a physical disability [or physically
	disabled], has had a stroke, or is a burn victim, who does not have
	full use or control of the person's hands or arms;
	(14)  subject to Subsection (d), a dietary supplement;
	[and]
	(15)  intravenous systems, supplies, and replacement
	parts designed or intended to be used in the diagnosis or treatment
	of humans;
	(16)  a children's diaper;
	(17)  a baby wipe; and
	(18)  a baby bottle.
	(g)  A product is a children's diaper for purposes of this
	section if the product is:
	(1)  an absorbent garment worn by humans who are
	incapable of, or have difficulty, controlling their bladder or
	bowel movements; and
	(2)  marketed to be worn by children.
	(h)  A product is a baby wipe for purposes of this section if
	the product is a moistened and disposable tissue or towel intended
	for cleansing the skin of a young child.
	(i)  A product is a baby bottle for purposes of this section
	if the product is a bottle fitted with a nipple for giving milk and
	other drinks to a young child.
	SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended
	by adding Sections 151.3132, 151.3133, and 151.3134 to read as
	follows:
	Sec. 151.3132.  FEMININE HYGIENE PRODUCTS. (a) In this
	section, "feminine hygiene product" means a tampon, sanitary
	napkin, menstrual cup, menstrual sponge, menstrual pad, or other
	similar tangible personal property sold for the principal purpose
	of feminine hygiene in connection with the menstrual cycle or
	postpartum care.
	(b)  The sale, storage, use, or other consumption of a
	feminine hygiene product is exempted from the taxes imposed by this
	chapter.
	Sec. 151.3133.  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.
	Sec. 151.3134.  BREAST MILK PUMPING PRODUCTS. (a) In this
	section:
	(1)  "Breast milk pumping product" means a breast pump,
	breast milk storage bag, nursing pad, nursing bra, or other similar
	tangible personal property sold for the principal purpose of
	pumping and storing breast milk.
	(2)  "Breast pump" means an electrically or manually
	controlled device designed or marketed to be used to express milk
	from a human breast during lactation.  The term includes any
	battery, AC adapter, or other power supply unit packaged and sold
	with the device to power the device.
	(b)  The sale, storage, use, or other consumption of a breast
	milk pumping product is exempted from the taxes imposed by this
	chapter.
	SECTION 3.  The changes in law made by this Act do 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 4.  This Act takes effect September 1, 2023.