Texas House Bill HB3195

Texas 2021 - 87th Regular

Caption

Relating to a sales and use tax exemption for taxable items used to assist persons with an intellectual, developmental, or cognitive disability.

Impact

If enacted, HB 3195 is expected to reduce the financial burden on families and individuals who rely on assistive devices to manage disabilities that affect daily functioning. By exempting crucial items such as certain medical and adaptive equipment from sales tax, the bill aims to make it more affordable for those with cognitive disabilities to acquire necessary resources. This change is anticipated to positively impact the overall quality of life for many Texans with disabilities, allowing for greater independence and improved daily living conditions.

Summary

House Bill 3195 proposes a sales and use tax exemption for taxable items that aid individuals with intellectual, developmental, or cognitive disabilities in their daily living activities. The bill specifically amends Section 151.313 of the Texas Tax Code by adding a new subsection that outlines the criteria for qualifying items. It empowers the comptroller to define assistive technologies and adaptive equipment eligible for this exemption and sets out the process for claiming these exemptions.

Contention

The bill may face discussions regarding the implementation and regulation of the exemptions, particularly regarding what specific items will qualify and the verification process for claims. Potential concerns include the administrative burden placed on the comptroller’s office to establish guidelines and hold public hearings to gather input. Additionally, there might be debates on the fairness of tax exemptions and their implications on state revenue, particularly as the state looks to balance its budget while addressing the needs of vulnerable populations.