Texas 2023 - 88th Regular

Texas Senate Bill SB379

Filed
1/11/23  
Out of Senate Committee
5/10/23  
Voted on by Senate
5/16/23  
Out of House Committee
5/19/23  
Voted on by House
5/23/23  
Governor Action
6/18/23  

Caption

Relating to an exemption from sales and use taxes for certain family care items.

Impact

The enactment of SB 379 will modify the Texas Tax Code to provide tax relief for vital family care items, thus aligning state tax policy with the needs of modern families. By eliminating sales and use tax on products considered essential for hygiene and wellness, the law is expected to positively impact many families who often face financial challenges when purchasing these items. This exemption may also stimulate conversation around other potential tax relief measures aimed at improving family welfare within the state.

Summary

Senate Bill 379 aims to alleviate the financial burden on Texas families by exempting certain family care items from sales and use taxes. The bill specifically addresses essential items such as feminine hygiene products, diapers (for both adults and children), maternity clothing, and breastfeeding-related products. This initiative is framed as a substantial move towards ensuring accessible essentials for all Texans, particularly those with lower incomes or specific health needs.

Sentiment

Overall, the sentiment surrounding SB 379 appears largely supportive, stemming from both bipartisan legislative backing and advocacy from various community groups. Proponents highlight the importance of providing economic relief and ensuring menstrual equity, as reflected in testimonies presented during committee hearings. However, there remains a contrasting viewpoint that questions the sustainability of such tax exemptions and their adequacy in fostering comprehensive fiscal support for families.

Contention

While the bill received significant support, it raised concerns regarding the long-term implications of tax exemptions and whether such measures adequately address the broader issues of healthcare access and affordability. Critics are particularly interested in how tax revenue might be affected and advocate for more holistic approaches to support families, especially concerning welfare programs and financial aid.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 313
    • Section: 3132
    • Section: 3133
    • Section: 3134
    • Section: 3135
    • Section: 313
    • Section: 3132
    • Section: 3133
    • Section: 3134
    • Section: 3135
    • Section: 313
    • Section: 313
    • Section: 3132
    • Section: 3133
    • Section: 3134
    • Section: 3135
    • Section: 313
    • Section: 3132

Companion Bills

TX HB300

Similar Relating to an exemption from sales and use taxes for certain family care items.

TX HB1265

Same As Relating to sales and use tax exemptions for wound care dressings and certain feminine hygiene products.

Previously Filed As

TX HB1265

Relating to sales and use tax exemptions for wound care dressings and certain feminine hygiene products.

Similar Bills

No similar bills found.