| 1 | 1 | | 84R11742 GRM-D |
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| 2 | 2 | | By: West S.B. No. 1275 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a sales and use tax exemption for taxable items used to |
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| 8 | 8 | | make certain home improvements for certain disabled veterans. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.364 to read as follows: |
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| 12 | 12 | | Sec. 151.364. HOME IMPROVEMENT PURCHASES BY CERTAIN |
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| 13 | 13 | | DISABLED VETERANS. (a) In this section, "home improvement item" |
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| 14 | 14 | | means a taxable item used to modify an existing structure used as a |
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| 15 | 15 | | residence by a person described by Subsection (b) to make the |
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| 16 | 16 | | structure accessible to the person. The term includes: |
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| 17 | 17 | | (1) an item used to make the entrance to the structure |
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| 18 | 18 | | accessible; |
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| 19 | 19 | | (2) an accessible bathroom fixture; |
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| 20 | 20 | | (3) an accessible kitchen fixture; |
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| 21 | 21 | | (4) an item used to make an accessible path, ramp, or |
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| 22 | 22 | | driveway; and |
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| 23 | 23 | | (5) an item used to make an electrical or plumbing |
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| 24 | 24 | | improvement to accommodate medical equipment. |
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| 25 | 25 | | (b) A home improvement item is exempted from the taxes |
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| 26 | 26 | | imposed by this chapter if the item is sold, leased, or rented to, |
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| 27 | 27 | | or stored, used, or consumed by a person who: |
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| 28 | 28 | | (1) is a resident of this state; |
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| 29 | 29 | | (2) enlisted in any branch of the armed forces of the |
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| 30 | 30 | | United States, including the Texas National Guard, and has been |
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| 31 | 31 | | honorably discharged; and |
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| 32 | 32 | | (3) has been certified by the United States Department |
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| 33 | 33 | | of Veterans Affairs or its successor to be in receipt of disability |
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| 34 | 34 | | compensation at the 100 percent rate as a result of a permanent |
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| 35 | 35 | | disability that: |
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| 36 | 36 | | (A) was sustained through military action or |
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| 37 | 37 | | accident; or |
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| 38 | 38 | | (B) resulted from disease contracted while in |
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| 39 | 39 | | active service. |
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| 40 | 40 | | (c) The comptroller may adopt rules to implement this |
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| 41 | 41 | | section. |
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| 42 | 42 | | SECTION 2. The change in law made by this Act does not |
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| 43 | 43 | | affect tax liability accruing before the effective date of this |
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| 44 | 44 | | Act. That liability continues in effect as if this Act had not been |
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| 45 | 45 | | enacted, and the former law is continued in effect for the |
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| 46 | 46 | | collection of taxes due and for civil and criminal enforcement of |
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| 47 | 47 | | the liability for those taxes. |
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| 48 | 48 | | SECTION 3. This Act takes effect September 1, 2015. |
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