| 1 | 1 | | 85R5846 BEF-F |
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| 2 | 2 | | By: Wray H.B. No. 3549 |
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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 certain cleaning |
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| 8 | 8 | | services performed for a health care facility. |
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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 151.3502 to read as follows: |
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| 12 | 12 | | Sec. 151.3502. CLEANING SERVICES PERFORMED FOR HEALTH CARE |
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| 13 | 13 | | FACILITY. (a) In this section, "health care facility" has the |
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| 14 | 14 | | meaning assigned by Section 108.002, Health and Safety Code. |
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| 15 | 15 | | (b) The following are exempted from the taxes imposed by |
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| 16 | 16 | | this chapter when performed for a health care facility: |
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| 17 | 17 | | (1) cleaning, janitorial, or custodial services |
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| 18 | 18 | | performed inside the health care facility; or |
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| 19 | 19 | | (2) cleaning patient care equipment, tools, or |
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| 20 | 20 | | devices. |
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| 21 | 21 | | SECTION 2. The change in law made by this Act does not |
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| 22 | 22 | | affect tax liability accruing before the effective date of this |
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| 23 | 23 | | Act. That liability continues in effect as if this Act had not been |
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| 24 | 24 | | enacted, and the former law is continued in effect for the |
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| 25 | 25 | | collection of taxes due and for civil and criminal enforcement of |
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| 26 | 26 | | the liability for those taxes. |
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| 27 | 27 | | SECTION 3. This Act takes effect immediately if it receives |
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| 28 | 28 | | a vote of two-thirds of all the members elected to each house, as |
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| 29 | 29 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 30 | 30 | | Act does not receive the vote necessary for immediate effect, this |
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| 31 | 31 | | Act takes effect September 1, 2017. |
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