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