Texas Senate Bill SB1853

Texas 2021 - 87th Regular

Caption

Relating to a temporary exemption from sales and use taxes for certain personal protective equipment.

Impact

If enacted, SB1853 would amend the Texas Tax Code by adding a dedicated section for personal protective equipment. This exemption is intended to alleviate financial burdens associated with the purchase of PPE during periods of heightened health risks, such as the COVID-19 pandemic. By removing the sales tax on these essential items, the legislation aims to promote public health safety and accessibility, enabling individuals and businesses to better equip themselves to handle potentially infectious situations.

Summary

Senate Bill 1853 proposes a temporary exemption from sales and use taxes specifically for personal protective equipment (PPE) in Texas. The bill defines PPE as specialized clothing or equipment worn to protect individuals from infectious contaminants or to prevent the transmission of particles from the mouth or nose. This measure is particularly relevant in the context of ongoing health concerns and reflect efforts to facilitate easier access to such equipment for the public and businesses alike.

Contention

While the bill serves a crucial public health purpose, it may face scrutiny regarding its financial implications for state revenues. Critics could argue that such exemptions may lead to decreased tax revenue at a time when funding for other essential services is critically needed. Additionally, the temporary nature of this exemption, set to expire on January 1, 2022, raises questions about the long-term strategy for managing health-related tax policies in the state, as health emergencies have been unpredictable and ongoing.