| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R3579 SRA-D | |
| 2 | 2 | By: Turner of Tarrant H.B. No. 451 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from the sales and use tax for certain | |
| 8 | 8 | lightbulbs for a limited period. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 151.333(b), Tax Code, is amended to read | |
| 11 | 11 | as follows: | |
| 12 | 12 | (b) This section applies only to the following | |
| 13 | 13 | energy-efficient products: | |
| 14 | 14 | (1) an air conditioner the sales price of which does | |
| 15 | 15 | not exceed $6,000; | |
| 16 | 16 | (2) a clothes washer; | |
| 17 | 17 | (3) a ceiling fan; | |
| 18 | 18 | (4) a dehumidifier; | |
| 19 | 19 | (5) a dishwasher; | |
| 20 | 20 | (6) an incandescent, [or] fluorescent, or | |
| 21 | 21 | light-emitting diode (LED) lightbulb; | |
| 22 | 22 | (7) a programmable thermostat; and | |
| 23 | 23 | (8) a refrigerator the sales price of which does not | |
| 24 | 24 | exceed $2,000. | |
| 25 | 25 | SECTION 2. The change in law made by this Act does not | |
| 26 | 26 | affect tax liability accruing before the effective date of this | |
| 27 | 27 | Act. That liability continues in effect as if this Act had not been | |
| 28 | 28 | enacted, and the former law is continued in effect for the | |
| 29 | 29 | collection of taxes due and for civil and criminal enforcement of | |
| 30 | 30 | the liability for those taxes. | |
| 31 | 31 | SECTION 3. This Act takes effect September 1, 2019. |