| 1 | 1 | | 88R4285 RDS-D |
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| 2 | 2 | | By: Meza H.B. No. 1037 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a sales and use tax exemption for taxable items used to |
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| 8 | 8 | | assist persons with an intellectual, developmental, or cognitive |
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| 9 | 9 | | disability. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Effective January 1, 2024, Section 151.313, Tax |
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| 12 | 12 | | Code, is amended by adding Subsection (b-1) to read as follows: |
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| 13 | 13 | | (b-1) A taxable item used to assist a person with an |
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| 14 | 14 | | intellectual, developmental, or cognitive disability with the |
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| 15 | 15 | | activities of daily living is exempted from the taxes imposed by |
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| 16 | 16 | | this chapter. The comptroller by rule shall specify assistive |
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| 17 | 17 | | technologies, adaptive equipment, and other taxable items that |
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| 18 | 18 | | qualify for the exemption under this subsection and the |
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| 19 | 19 | | requirements for claiming the exemption with respect to each item. |
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| 20 | 20 | | In this subsection, "cognitive disability" means a condition, |
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| 21 | 21 | | regardless of whether acquired or congenital, that limits |
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| 22 | 22 | | neurological or brain functioning and results in a person having |
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| 23 | 23 | | difficulty with one or more types of skills, including |
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| 24 | 24 | | communication skills, self-care skills, and social skills. |
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| 25 | 25 | | SECTION 2. The comptroller of public accounts shall adopt |
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| 26 | 26 | | the rules required by Section 151.313(b-1), Tax Code, as added by |
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| 27 | 27 | | this Act, not later than December 1, 2023. Before adopting the |
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| 28 | 28 | | rules, the comptroller and the Health and Human Services Commission |
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| 29 | 29 | | shall jointly conduct at least one public hearing to gather |
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| 30 | 30 | | information from experts and other interested persons regarding |
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| 31 | 31 | | taxable items used to assist a person with an intellectual, |
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| 32 | 32 | | developmental, or cognitive disability with the activities of daily |
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| 33 | 33 | | living. |
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| 34 | 34 | | SECTION 3. Except as otherwise provided by this Act, this |
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| 35 | 35 | | Act takes effect September 1, 2023. |
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