Bill Text: TX HB3491 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for taxable items used to assist persons with an intellectual or developmental disability.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [HB3491 Detail]
Download: Texas-2019-HB3491-Introduced.html
86R14286 BEF-D | ||
By: Cole | H.B. No. 3491 |
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relating to a sales and use tax exemption for taxable items used to | ||
assist persons with an intellectual or developmental disability. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Effective January 1, 2020, 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 or developmental 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. | ||
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, 2019. 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 or | ||
developmental disability with the activities of daily living. | ||
SECTION 3. This Act takes effect September 1, 2019. |