Texas House Bill HB2808

Texas 2013 - 83rd Regular

Caption

Relating to an exemption from the state hotel occupancy tax for certain members of the Texas State Guard.

Impact

If enacted, HB 2808 would modify existing tax code provisions affecting members of the Texas State Guard, ensuring that they are not taxed on hotel accommodations incurred while fulfilling their duty obligations. It is expected to facilitate smoother operations for Guard members, reducing out-of-pocket expenses during mandatory drills away from home. The legislation signifies a commitment to support military personnel by addressing one of the financial implications of performing their duties.

Summary

House Bill 2808 aims to provide a tax exemption from the state hotel occupancy tax for members of the Texas State Guard when they are required to stay in a hotel due to drill duties away from their permanent residence. This bill amends Chapter 156 of the Texas Tax Code, specifically introducing a new section that explicitly states the conditions under which this exemption applies. It emphasizes the importance of recognizing the service of Texas State Guard members by alleviating the financial burden associated with temporary lodging during official duties.

Contention

While the bill has garnered support and is geared towards aiding Texas State Guard members, there may be discussions regarding the broader implications of tax exemptions. Some legislators may question the precedent set by providing specialized tax relief to certain groups, potentially prompting debates over state budget impacts and equity among other public service members. However, the prevailing sentiment appears to recognize the unique circumstances faced by Guard members during their service.