Texas Senate Bill SB1275

Texas 2015 - 84th Regular

Caption

Relating to a sales and use tax exemption for taxable items used to make certain home improvements for certain disabled veterans.

Impact

If enacted, SB1275 will amend the Texas Tax Code by adding a new provision that specifies the eligibility criteria for this tax exemption. By categorizing various home improvement items, such as accessible bathroom and kitchen fixtures, ramps, and modifications necessary for medical equipment installation, the bill directly addresses the needs of disabled veterans. This legislative change could significantly impact the cost of necessary modifications for veterans, making it easier for them to live more independently and comfortably in their homes.

Summary

Senate Bill 1275 introduces a sales and use tax exemption specifically for taxable items that facilitate home improvements for certain disabled veterans. This legislation aims to alleviate the financial burden on Texas veterans who have been honorably discharged and are receiving disability compensation at a 100 percent rate due to permanent disabilities acquired during military service. The bill defines 'home improvement items' to include a range of products designed to enhance the accessibility of residences for these veterans.

Contention

While SB1275 primarily enjoys bipartisan support due to its focus on supporting veterans, discussions around its implementation may still arise concerning the specifics of qualifying items and how the exemption is administered. Additionally, the broader implications of tax exemption bills on state revenue may lead to scrutiny from legislators concerned about budget impacts. As the bill progresses, it will be important to balance the benefits for disabled veterans with potential fiscal considerations for state finances.