84R21233 BEF-F
By: Darby H.B. No. 3049
Substitute the following for H.B. No. 3049:
By: Button C.S.H.B. No. 3049
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for certain cleaning
services performed for a health care facility.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3502 to read as follows:
Sec. 151.3502. CLEANING SERVICES PERFORMED FOR HEALTH CARE
FACILITY. (a) In this section, "health care facility" has the
meaning assigned by Section 108.002, Health and Safety Code.
(b) The following are exempted from the taxes imposed by
this chapter when performed for a health care facility:
(1) cleaning, janitorial, or custodial services
performed inside the health care facility; or
(2) cleaning patient care equipment, tools, or
devices.
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 immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.