86R14286 BEF-D
By: Cole H.B. No. 3491
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for taxable items used to
assist persons with an intellectual or developmental disability.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Effective January 1, 2020, Section 151.313, Tax
Code, is amended by adding Subsection (b-1) to read as follows:
(b-1) A taxable item used to assist a person with an
intellectual or developmental disability with the activities of
daily living is exempted from the taxes imposed by this chapter.
The comptroller by rule shall specify assistive technologies,
adaptive equipment, and other taxable items that qualify for the
exemption under this subsection and the requirements for claiming
the exemption with respect to each item.
SECTION 2. The comptroller of public accounts shall adopt
the rules required by Section 151.313(b-1), Tax Code, as added by
this Act, not later than December 1, 2019. Before adopting the
rules, the comptroller and the Health and Human Services Commission
shall jointly conduct at least one public hearing to gather
information from experts and other interested persons regarding
taxable items used to assist a person with an intellectual or
developmental disability with the activities of daily living.
SECTION 3. This Act takes effect September 1, 2019.