Texas House Bill HB3189

Texas 2021 - 87th Regular

Caption

Relating to a sales and use tax exemption for school supplies purchased by a teacher.

Impact

If enacted, HB3189 would amend the existing Tax Code in Texas, particularly Subchapter H of Chapter 151. This change would have a substantial impact on teachers by reducing their out-of-pocket expenses for school supplies, which can be significant given the amount of personal money teachers often spend on resources to facilitate their students' learning. By providing a tax exemption, the bill aims to alleviate some financial pressure from educators and enhance the overall educational environment within schools.

Summary

House Bill 3189 proposes a sales and use tax exemption for school supplies purchased by teachers who work in public, private, or open-enrollment charter schools providing primary or secondary education. This exemption applies specifically to school supplies priced at less than $100. The bill defines 'school supplies' according to existing tax code definitions, establishing a clear framework for what items qualify for this exemption. Rather than requiring retailers to obtain a certificate for every purchase, they will only need one when quantities suggest that the supplies are not for personal teacher use.

Contention

During discussions surrounding HB3189, there were discussions on varying perspectives regarding its potential fiscal impacts. Proponents argue that the bill is a necessary support for teachers' professional responsibilities and acknowledges their contribution to education. However, some critics raised concerns about the loss of tax revenue that could result from this exemption, questioning if the state could afford to forgo this income. They emphasized the need to balance financial implications with the goal of supporting educators effectively.