Texas 2021 - 87th Regular

Texas Senate Bill SB148

Caption

Relating to a sales and use tax exemption for certain feminine hygiene products.

Impact

The implementation of SB148 is expected to lead to a reduction in sales tax revenue; however, it aims to promote health equity by making necessary hygiene products more financially accessible. This change would help support women, particularly those from low-income backgrounds, ensuring that they have the means to purchase these essential items without the added tax burden. The exemption will take effect from September 1, 2021, thus influencing consumer behavior and market dynamics post-implementation.

Summary

Senate Bill 148 proposes a sales and use tax exemption for certain feminine hygiene products, specifically targeting items such as tampons, sanitary napkins, menstrual sponges, and pads. By amending Section 151.313(a) of the Tax Code, the bill aims to alleviate the financial burden associated with these essential products, which are a necessary part of women's health care. This measure reflects a growing recognition of the importance of women's health needs and seeks to ensure that such products are accessible and affordable for all women in Texas.

Contention

While the bill has garnered support for addressing women's health needs, it may face criticism regarding its impact on state revenue and the prioritization of tax exemptions. Some opponents might argue that while the intention is noble, the financial implications for the state's budget could be negative, particularly during a time when revenues are crucial for funding other public health initiatives and services. Furthermore, discussions may arise around the need for additional measures to ensure that broader health and hygiene needs are met, beyond just the financial aspects addressed by this bill.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.