| 1 | 1 | | 88R2138 KBB-D |
|---|
| 2 | 2 | | By: Thierry H.B. No. 1887 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a sales and use tax exemption for maternity clothing. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 10 | 10 | | by adding Section 151.3132 to read as follows: |
|---|
| 11 | 11 | | Sec. 151.3132. MATERNITY CLOTHING. (a) In this section, |
|---|
| 12 | 12 | | "maternity clothing" means clothing intended for a woman to wear |
|---|
| 13 | 13 | | during pregnancy and the postpartum period that is designed to |
|---|
| 14 | 14 | | accommodate the changes in body size and shape that occur as a |
|---|
| 15 | 15 | | result of a pregnancy. |
|---|
| 16 | 16 | | (b) The sale, storage, use, or other consumption of an |
|---|
| 17 | 17 | | article of maternity clothing is exempted from the taxes imposed by |
|---|
| 18 | 18 | | this chapter. |
|---|
| 19 | 19 | | SECTION 2. The change in law made by this Act does not |
|---|
| 20 | 20 | | affect tax liability accruing before the effective date of this |
|---|
| 21 | 21 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 22 | 22 | | enacted, and the former law is continued in effect for the |
|---|
| 23 | 23 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 24 | 24 | | the liability for those taxes. |
|---|
| 25 | 25 | | SECTION 3. This Act takes effect September 1, 2023. |
|---|