Texas House Bill HB2313

Texas 2015 - 84th Regular

Caption

Relating to an exemption from the sales and use tax for items sold by certain nonprofit organizations through a vending machine; adding a provision subject to a criminal offense.

Impact

The passage of HB 2313 is expected to generate significant benefits for nonprofit organizations, particularly those that focus on supporting individuals with special needs. By exempting sales from state taxes, these organizations can potentially increase their revenue from vending machine operations. This financial relief could also facilitate greater employment opportunities, skills development, and community integration for individuals that the nonprofit supports. Additionally, the bill underscores the state's commitment to assist organizations that engage in special education and life skills programs.

Summary

House Bill 2313 addresses the issue of sales and use tax exemptions specifically for items sold through vending machines operated by nonprofit organizations. The bill grants a tax exemption for tangible personal property sold through vending machines owned by nonprofit organizations that are exempt under Section 501(c)(3) of the Internal Revenue Code. A unique aspect of this legislation is that it stipulates that the vending machine must be stocked and maintained by individuals with special needs, aimed at promoting independence and life skills for these individuals.

Sentiment

The sentiment surrounding this bill appears to be overwhelmingly positive. It has gained unanimous support within the legislative context, as evidenced by the voting history where the bill passed with a substantial majority in both the House and Senate. The alignment of interests among various lawmakers and stakeholders, particularly those advocating for the rights and inclusivity of individuals with disabilities, highlights an understanding and appreciation for the bill’s objectives.

Contention

While there does not seem to be significant contention surrounding HB 2313, discussions may arise concerning the broader implications of tax exemptions for nonprofit organizations. Potential debates could focus on the fairness of extending such exemptions and how they align with the financial sustainability of state tax revenues. Furthermore, ensuring that the criteria for eligibility—such as the operation by individuals with special needs—are met could prompt further scrutiny into implementation and regulatory oversight.