81R10705 BEF-D
By: Turner of Tarrant H.B. No. 3953
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the state hotel occupancy tax for
certain veterans traveling to receive health care at a United
States Department of Veterans Affairs facility.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 156, Tax Code, is amended
by adding Section 156.105 to read as follows:
Sec. 156.105. EXCEPTION--CERTAIN VETERANS. (a) This
chapter does not impose a tax on a veteran who is traveling 200 or
more miles from home to receive health care services at a United
States Department of Veterans Affairs facility.
(b) The comptroller shall adopt rules to implement this
section. The rules may provide for the use of a properly completed
exemption certificate under Section 156.104 or for the issuance by
the comptroller of a letter of exemption to a person who frequently
travels 200 or more miles from home to receive health care services
at a United States Department of Veterans Affairs facility.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2009.