Texas 2013 - 83rd Regular

Texas Senate Bill SJR35

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, and medicine.

Impact

The legislation, if passed, would amend Article VIII of the Texas Constitution to add Section 28, clearly delineating what constitutes taxable items concerning food, drinks, and medicine. This change would prevent any future alterations to the existing exemptions, thus reinforcing consumer protections and potentially influencing state revenue from taxation. Proponents argue that this measure will support low-income families and individuals for whom food and healthcare represent critical expenses. However, it could also imply a limitation on the state's ability to generate revenue through sales tax which might result in budgetary constraints in other sectors.

Summary

SJR35 proposes a constitutional amendment aimed at prohibiting the state from imposing sales taxes on certain food, drinks, and medicines. The legislation seeks to protect consumers by ensuring that these essential items remain non-taxable, reflecting a broader intent to uphold the affordability of these basic necessities. By explicitly stating that the legislature cannot enact laws that impose taxation on products that were not taxed under the Texas Tax Code as of January 1, 2013, SJR35 aims to freeze the status quo of taxation on these items, effectively safeguarding them from future legislative changes in tax policy.

Sentiment

Overall, the sentiment surrounding SJR35 appears to be supportive from various stakeholders, particularly those advocating for consumer rights and affordability. The sentiment reflects a broader understanding of the economic pressure that state taxes can impose on individuals regarding essential goods. Advocates for the bill maintain that eliminating these taxes will alleviate financial burdens for families, whereas critics express concerns about the long-term implications of diminished state revenues that could lead to cuts in vital public services.

Contention

Notable points of contention may arise concerning the long-term fiscal impact of SJR35 on state budgets. Opponents may argue that while the intention to protect consumers is commendable, an excessive focus on tax exemptions could hamper the state's ability to fund essential services such as education and healthcare. Moreover, the existence of a temporary provision within the legislation that expires in December 2015 indicates ongoing uncertainty concerning the permanence of these tax exemptions, leaving room for future debate in the legislative assembly regarding modifications to the bill or its implications.

Companion Bills

TX HJR33

Similar Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

TX HJR74

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food and medicine.

Previously Filed As

TX HJR74

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food and medicine.

TX HJR36

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

TX HJR78

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

TX HJR33

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

Similar Bills

No similar bills found.