Texas 2023 - 88th Regular

Texas House Bill HB1265

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to sales and use tax exemptions for wound care dressings and certain feminine hygiene products.

Impact

The bill's enactment would amend existing state tax laws to exempt specific medical supplies from sales tax, aligning with a growing trend among states to reduce or eliminate taxes on essential health items. By broadening the scope of tax-exempt items, HB 1265 could not only make these products more affordable for consumers but could also result in a measurable increase in public health by ensuring that individuals have access to necessary healthcare supplies. Additionally, it could influence the overall economic landscape by promoting local businesses that sell these products without the additional financial burden of sales tax.

Summary

House Bill 1265, introduced by Representative Button, focuses on amending the Texas Tax Code to provide sales and use tax exemptions for specific medical supplies, namely wound care dressings and certain feminine hygiene products. The bill explicitly defines 'wound care dressings' and includes items such as sterile adhesive bandages and surgical tape used to secure these dressings. This legislation aims to alleviate the financial burden on Texans who require these essential items, thereby fostering better health outcomes through increased accessibility.

Sentiment

The general sentiment surrounding HB 1265 appears to be positive among supporters who view it as a vital step toward improving health equity. Proponents argue that the bill addresses the necessity of access to basic health products, particularly for marginalized groups who may struggle with affordability. However, some concerns have been raised regarding potential revenue impacts for the state budget as a result of tax exemptions, which opponents believe could lead to financial complications in funding public services.

Contention

Notable points of contention include debates on the inclusion criteria for specific items within the tax exemption umbrella and how these decisions could set precedents for future legislative measures. While many support expanding tax exemptions for health-related products, there are fears that broad exemptions may also open the door for broader criticisms regarding state revenue and fiscal responsibility. Stakeholders in the health and finance sectors are likely to engage in discussions weighing public health benefits against budgetary constraints.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 313
    • Section: New Section

Companion Bills

TX SB379

Identical Relating to an exemption from sales and use taxes for certain family care items.

Similar Bills

No similar bills found.