Texas 2021 - 87th Regular

Texas House Bill HB2510

Caption

Relating to a sales and use tax exemption for animals adopted from or sold by nonprofit animal welfare organizations.

Impact

The introduction of this bill, if enacted, would amend Section 151.343 of the Texas Tax Code, explicitly stating that sales and adoption fees for animals provided by nonprofit shelters are exempt from taxation. This change would impact revenue collections at local and state levels, as it reduces the taxable base on these specific transactions. However, the bill maintains that any tax liabilities existing prior to the effective date remain enforceable under previous law, ensuring a transition period without undermining existing revenue streams.

Summary

House Bill 2510 proposes a sales and use tax exemption for animals adopted from or sold by nonprofit animal welfare organizations and shelters. The legislation aims to alleviate the financial burden associated with the adoption of animals from such organizations, encouraging more individuals to adopt pets and thus promoting overall animal welfare. By exempting adoption fees from sales tax, the bill seeks to incentivize the rescuing and adoption of animals rather than purchasing them from commercial breeders or pet stores.

Sentiment

The general sentiment surrounding HB2510 appears to be positive among advocates for animal welfare and adoption. Many stakeholders view this bill as a step forward in promoting responsible pet ownership and supporting nonprofit organizations that function to improve animal lives. The feedback from the voting history shows a strong majority in favor of the bill, with 144 votes in support and only 1 in opposition. This overwhelming support highlights a consensus among legislators regarding the value of fostering animal adoption.

Contention

Although the bill received significant support in the legislature, some dissent may arise from concerns about the implications for tax revenues and the precedent of tax exemptions for specific goods and services. Critics might argue that this could set a precedent for further tax exemptions, which could challenge uniformity in tax laws and potentially lead to budget deficits at various government levels. However, these concerns did not resonate strongly enough to affect the overall positive reception of the bill.

Companion Bills

TX SB197

Same As Relating to a sales and use tax exemption for animals adopted from or sold by nonprofit animal welfare organizations.

Similar Bills

No similar bills found.