Texas House Bill HB387

Texas 2021 - 87th Regular

Caption

Relating to a sales and use tax exemption for child and adult diapers.

Impact

If enacted, HB 387 will directly affect the tax liabilities of individuals and families purchasing diapers, making these essential products more affordable. The bill recognizes the necessity of diapers as a basic requirement for both infants and adults with specific health needs. The exemption is expected to generate positive responses from advocacy groups focused on healthcare and economic justice, as it addresses a vital area of need that affects many families across Texas.

Summary

House Bill 387 is designed to amend the Texas Tax Code by establishing a sales and use tax exemption for child and adult diapers. The primary objective of this legislation is to alleviate the financial burden on families and individuals who rely on diapers for children and adults with incontinence. By exempting these essential items from sales tax, the bill seeks to provide significant economic relief to those most impacted by the costs associated with purchasing diapers.

Contention

However, the bill may face opposition regarding its potential financial impact on state revenue. Some legislators may argue that the tax exemption could reduce state funds necessary for social programs and infrastructure, leading to concerns about the implications for budget allocations. The discussions around this bill may involve debates about balancing economic relief for families against the broader fiscal responsibilities of the state government, highlighting the ongoing tensions between taxpayer relief and funding for essential services.