Texas 2015 - 84th Regular

Texas House Bill HB1201

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

Caption

Relating to a sales tax exemption for items sold at a United States military installation to a member of the United States armed forces on active duty.

Impact

If enacted, HB1201 would amend current Texas law by introducing a specific exemption that applies only to active-duty military members purchasing taxable items on military installations. The exemption does not retroactively affect any taxes that were imposed prior to the bill's effective date, maintaining the continuity of existing tax regulations for previous transactions. This means that sales that occurred before the implementation of the law will still be subject to the tax structure that was in place at that time.

Summary

House Bill 1201 aims to provide a sales tax exemption for items sold, leased, or rented within the boundaries of a United States military installation to members of the United States armed forces who are on active duty. This legislation specifically targets transactions made at military installations, ensuring that those serving in the military are not burdened by sales tax on purchases made in those areas. The bill adds a new section to the Texas Tax Code, effectively changing the sales tax regulations in relation to military personnel.

Contention

There may be potential points of contention surrounding this bill, particularly regarding the implications of tax exemptions for certain groups within the broader tax framework. Critics could argue that while the intent is to support military personnel, such exemptions might complicate the tax code further or set a precedent for additional exemptions that result in less overall revenue. On the other hand, proponents are likely to emphasize the importance of providing financial relief to those who serve the country, viewing this as a necessary gesture of appreciation.

Notable_points

Notably, the bill's effective date is set for September 1, 2015, highlighting its urgent nature in providing benefits to active-duty military members. The streamlined approach in targeting sales made specifically within military installations demonstrates a focused legislative effort to support service members in their transactions related to everyday needs. The overall effectiveness of this bill will likely depend on its reception by the broader public and the fiscal implications for state revenue.

Companion Bills

No companion bills found.

Previously Filed As

TX SB777

Relating to the issuance of state parklands passports to and a waiver of certain state park fees for veterans, active duty armed forces members, and certain family members of a person who died while serving in the United States armed forces.

TX HB1740

Relating to the issuance of state parklands passports to and a waiver of certain state park fees for certain veterans, active duty armed forces members, and certain family members of a person who died while serving in the United States armed forces.

TX SB2316

Relating to service requirements of certain current or former members of the Texas National Guard, the Texas Air National Guard, or a reserve component of the armed forces of the United States for tuition and fee exemptions at public institutions of higher education.

TX HB90

Relating to benefits for certain members of the Texas military forces and survivors of members of the Texas military forces.

TX SB155

Relating to benefits for certain members of the Texas military forces and survivors of members of the Texas military forces.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX SB615

Relating to the issuance of state parklands passports to and a waiver of certain state park fees for veterans and certain family members of a person who died while serving in the United States armed forces.

TX HB1928

Relating to supplemental pay for members of the Texas military forces suffering an economic hardship as a result of serving on military duty.

TX SB424

Relating to supplemental pay for members of the Texas military forces suffering an economic hardship as a result of serving on military duty.

TX HB300

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

Similar Bills

No similar bills found.