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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for taxable items used to |
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make certain home improvements for certain disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.364 to read as follows: |
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Sec. 151.364. HOME IMPROVEMENT PURCHASES BY CERTAIN |
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DISABLED VETERANS. (a) In this section, "home improvement item" |
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means a taxable item used to modify an existing structure used as a |
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residence by a person described by Subsection (b) to make the |
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structure accessible to the person. The term includes: |
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(1) an item used to make the entrance to the structure |
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accessible; |
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(2) an accessible bathroom fixture; |
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(3) an accessible kitchen fixture; |
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(4) an item used to make an accessible path, ramp, or |
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driveway; and |
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(5) an item used to make an electrical or plumbing |
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improvement to accommodate medical equipment. |
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(b) A home improvement item is exempted from the taxes |
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imposed by this chapter if the item is sold, leased, or rented to, |
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or stored, used, or consumed by a person who: |
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(1) is a resident of this state; |
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(2) enlisted in any branch of the armed forces of the |
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United States, including the Texas National Guard, and has been |
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honorably discharged; and |
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(3) has been certified by the United States Department |
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of Veterans Affairs or its successor to be in receipt of disability |
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compensation at the 100 percent rate as a result of a permanent |
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disability that: |
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(A) was sustained through military action or |
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accident; or |
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(B) resulted from disease contracted while in |
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active service. |
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(c) The comptroller may adopt rules to implement this |
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section. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |