| 1 | 1 | | 86R14286 BEF-D |
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| 2 | 2 | | By: Cole H.B. No. 3491 |
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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 taxable items used to |
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| 8 | 8 | | assist persons with an intellectual or developmental disability. |
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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. Effective January 1, 2020, Section 151.313, Tax |
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| 11 | 11 | | Code, is amended by adding Subsection (b-1) to read as follows: |
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| 12 | 12 | | (b-1) A taxable item used to assist a person with an |
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| 13 | 13 | | intellectual or developmental disability with the activities of |
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| 14 | 14 | | daily living is exempted from the taxes imposed by this chapter. |
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| 15 | 15 | | The comptroller by rule shall specify assistive technologies, |
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| 16 | 16 | | adaptive equipment, and other taxable items that qualify for the |
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| 17 | 17 | | exemption under this subsection and the requirements for claiming |
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| 18 | 18 | | the exemption with respect to each item. |
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| 19 | 19 | | SECTION 2. The comptroller of public accounts shall adopt |
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| 20 | 20 | | the rules required by Section 151.313(b-1), Tax Code, as added by |
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| 21 | 21 | | this Act, not later than December 1, 2019. Before adopting the |
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| 22 | 22 | | rules, the comptroller and the Health and Human Services Commission |
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| 23 | 23 | | shall jointly conduct at least one public hearing to gather |
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| 24 | 24 | | information from experts and other interested persons regarding |
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| 25 | 25 | | taxable items used to assist a person with an intellectual or |
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| 26 | 26 | | developmental disability with the activities of daily living. |
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| 27 | 27 | | SECTION 3. This Act takes effect September 1, 2019. |
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