Texas 2023 - 88th Regular

Texas Senate Bill SB128

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a sales and use tax exemption for certain feminine hygiene products.

Impact

If enacted, SB128 will modify how the state imposes taxes on feminine hygiene products, which are currently subject to sales tax. This change is expected to impact the economic landscape by lowering the overall cost of these products for consumers, thus providing significant financial relief for women, especially those in low-income brackets. The law would apply to all sales occurring on or after the effective date of September 1, 2023, while ensuring that prior tax obligations collected under the existing law remain unaffected.

Summary

SB128 is focused on providing a sales and use tax exemption for certain feminine hygiene products, which includes items like tampons, sanitary napkins, menstrual cups, and panty liners. The bill aims to amend the Texas Tax Code by adding a new section that specifically outlines these exemptions, thereby easing the financial burden on individuals purchasing these essential items. The intent behind this legislation is to promote women's health and hygiene by making necessary products more accessible and affordable for consumers.

Sentiment

The general sentiment surrounding SB128 appears to be positive among support groups advocating for women's health and wellness. Proponents argue that the bill is a necessary step towards reducing financial barriers in accessing hygiene products, which are essential for women's health. However, there may be contention among fiscal conservatives who could view the tax exemption as a reduction in state revenue, leading to debates about the potential financial implications for the state's budget.

Contention

Notable points of contention surrounding SB128 may revolve around the broader implications of tax exemptions on state finances and equality in taxation. While supporters emphasize the necessity of such products and the importance of ensuring they are accessible without the added burden of sales tax, critics might argue about the precedent set by such exemptions and the risks of creating a complex tax code that differentiates between types of goods. The dialogue may include concerns over equity and the state's ability to sustain such fiscal measures without affecting funding for essential services.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 3132

Companion Bills

TX HB70

Very Similar Relating to a sales and use tax exemption for certain feminine hygiene products.

TX HB2320

Similar To Relating to a sales and use tax exemption for certain feminine hygiene products.

TX HB510

Same As Relating to a sales and use tax exemption for certain feminine hygiene products.

Similar Bills

No similar bills found.