Texas 2019 - 86th Regular

Texas House Bill HB2995

Caption

Relating to a sales and use tax exemption for educational materials purchased by a teacher.

Impact

The bill is expected to relieve some financial burdens on teachers by allowing them to purchase necessary educational materials without the additional cost of sales tax. This change could have significant implications for educators, particularly those who may often use personal finances to acquire classroom supplies. The exemption may encourage a more resource-rich learning environment and enhance the overall educational experience for students, as teachers could more effectively obtain the needed materials.

Summary

House Bill 2995 aims to provide a sales and use tax exemption specifically for educational materials purchased by teachers employed in public schools or open-enrollment charter schools in Texas. This piece of legislation defines educational materials to include a range of items such as school supplies, books, technology, and furniture that are primarily used for educational purposes. Teachers are required to complete an exemption certificate form at the time of purchase to claim this exemption, which emphasizes accountability and formal documentation.

Contention

While the bill primarily focuses on tax exemptions, there may be some contention regarding its fiscal impact on state revenues. Critics could argue that such exemptions, while beneficial for teachers, might limit the funds available for other public services or education-related initiatives. Proponents of the bill, however, would emphasize the importance of supporting educators and providing them with the resources necessary to succeed in their roles. Overall, the discussion surrounding HB 2995 points to a broader understanding of the need to support teachers within the educational framework.

Companion Bills

No companion bills found.

Previously Filed As

TX HB3298

Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.

TX HB346

Relating to a sales and use tax exemption for school supplies purchased by a teacher.

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX SB278

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX SB1265

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX HB4340

Relating to the establishment of the Education Savings Account Program to allow certain children to use public money to pursue educational alternatives to public schools and an insurance premium tax credit for contributions made for purposes of that program.

TX HB5267

Relating to the establishment of the Education Savings Account Program to allow certain children to use public money to pursue educational alternatives to public schools and an insurance premium tax credit for contributions made for purposes of that program.

TX HB4339

Relating to the establishment of the Education Savings Account Program to allow certain disadvantaged children and their siblings to use public money to pursue educational alternatives to public schools and an insurance premium tax credit for contributions made for purposes of that program.

Similar Bills

No similar bills found.