Texas 2015 - 84th Regular

Texas Senate Bill SB904

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 

Caption

Relating to exempting emergency preparation supplies from the sales and use tax for a limited period.

Impact

If enacted, SB904 would positively impact consumers by reducing the cost of essential emergency supplies during the specified period each year. This could enhance public safety and preparedness within Texas communities, as lower prices may motivate more individuals and families to invest in emergency-ready equipment. By focusing on essential items like generators and batteries, the bill encourages proactive measures to safeguard against emergencies, ultimately fostering a more prepared populace.

Summary

Senate Bill 904, introduced in Texas, aims to exempt certain emergency preparation supplies from sales and use tax for a designated period. The bill specifies an exemption for items that are critical for preparedness during emergencies, such as portable generators, storm protection devices, and first aid kits. This measure is designed to encourage residents to equip themselves for potential disasters, particularly in a state prone to severe weather and natural disasters. The exemption period is set to start on the Saturday before the last Monday in April and to end on that Monday.

Sentiment

The general sentiment surrounding SB904 appears favorable among legislators and constituents who advocate for disaster preparedness. Supporters of the bill believe that granting tax relief on emergency supplies will facilitate better emergency readiness and reduce the financial burden on citizens trying to prepare for unpredictable natural events. However, there is a concern among some that such tax exemptions could affect state revenues, even if temporarily, potentially leading to debates about budget impacts.

Contention

There may be a debate regarding the selection of which items qualify as emergency preparation supplies, as not all stakeholders may agree on the necessity or categorization of the various items listed in the bill. This has raised questions about the standardized criteria for what constitutes essential preparedness equipment and whether the exemptions adequately cover the most critical items needed in times of disaster. Discussions are anticipated regarding the effectiveness of such tax exemptions in actually enhancing emergency preparedness among the general populace.

Companion Bills

No companion bills found.

Previously Filed As

TX SB327

Relating to exempting certain emergency preparation items from the sales and use tax for a limited period.

TX HB3206

Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

TX SB1833

Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

TX HB2422

Relating to an exemption from sales and use taxes for tools and equipment of skilled trade workers for a limited period.

TX HB4311

Relating to an exemption from sales and use taxes for certain energy-efficient products for a limited period.

TX HB3894

Relating to an exemption from sales and use taxes for battery energy storage systems.

TX SB379

Relating to an exemption from sales and use taxes for certain family care items.

TX HB300

Relating to an exemption from sales and use taxes for certain family care items.

TX SB1176

Relating to an exemption from sales and use taxes for COVID-19 test kits.

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

Similar Bills

No similar bills found.