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 SB762

Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.

TX SB1356

Relating to exemption from the sales tax for certain water-efficient products for a limited period.

TX SB139

Relating to use of money in the state highway fund.

TX SB545

Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.

TX SJR12

Proposing a constitutional amendment prescribing the purposes for which revenue from motor vehicle registration fees, certain motor vehicle-related taxes, and certain revenues received from the federal government may be used.

TX SJR30

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.

TX SB1049

Relating to an exemption from the franchise tax and certain filing fees for certain businesses owned by veterans during an initial period of operation in the state.

TX HJR8

Proposing a constitutional amendment to dedicate certain money to the purpose of retiring state debt early.

Similar Bills

No similar bills found.