Texas 2015 - 84th Regular

Texas Senate Bill SB1793

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

Caption

Relating to the exemption of certain mobility items and daily general use items for the elderly to be exempted from sales taxes.

Impact

If enacted, SB1793 will directly impact the Tax Code of Texas by modifying Section 151.313 to include a new subsection that outlines these exemptions. This change is expected to lower the overall cost of essential items for seniors, thus enhancing their accessibility to crucial mobility aids and personal care products. The law could have a broader economic impact, as it may incentivize more businesses to stock these items, thus increasing sales during the tax-free weekend. Additionally, the exemption is likely to resonate positively among senior advocacy groups who have long advocated for greater financial relief for the elderly.

Summary

SB1793 proposes a sales tax exemption for specific mobility items and daily general use items aimed at assisting the elderly population in Texas. The legislation specifically highlights items such as wheelchairs, walking canes, walkers, adult diapers, and decompression socks, which are deemed essential for the daily functionality and well-being of elderly individuals. By exempting these items from sales taxes during the first weekend in August each fiscal year, the bill seeks to alleviate some of the financial burden faced by seniors, encouraging them to purchase necessary mobility aids without the added tax costs.

Contention

While the bill promotes significant benefits for the elderly, there may be points of contention regarding its implementation and economic ramifications. Some may argue that while supporting seniors, such tax exemptions could reduce state tax revenues needed for essential services. Further discussions may revolve around which additional items should be included in the exemption and how such policies might influence consumer behavior during the designated tax-free period. Overall, while SB1793 targets a beneficial outcome for its intended demographic, stakeholders may present varying views on the fiscal implications and the administrative requirements needed to execute the law effectively.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.