Texas 2023 - 88th Regular

Texas House Bill HB24

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

Caption

Relating to a sales and use tax exemption for maternity clothing.

Impact

If enacted, HB 24 would amend the Texas Tax Code by adding a new section dedicated to maternity clothing exemptions. This change would not only lighten the tax load on parents but is also projected to encourage purchases of maternity clothing, thereby supporting retail businesses that focus on this essential market. The bill represents a recognition by the legislature of the unique challenges faced by growing families and signals a commitment to support family-friendly policies.

Summary

House Bill 24 proposes to establish a sales and use tax exemption for maternity clothing in Texas. The bill aims to alleviate financial pressures on expecting and new parents by exempting the sale, storage, use, or consumption of clothing specifically designed for pregnant women and those in the postpartum period from state sales and use taxes. This legislation recognizes the economic burden that new parents face as they prepare for and welcome a child, seeking to provide some financial breathing room during this crucial time.

Sentiment

The sentiment surrounding HB 24 appears to be predominantly positive, particularly among advocacy groups focused on maternal and child health. Supporters highlight the potential benefits of the bill, including easing the financial burden on families during a significant life transition. Representatives from organizations like the Texas Maternity Coalition have expressed strong support for the measure, emphasizing its necessity to enable families to allocate their resources more effectively during early parenthood.

Contention

While the overall response to HB 24 has been favorable, some discussions have touched on potential concerns regarding the broader implications of tax exemptions and how they fit within the larger framework of the state's budget. However, no significant opposition has been detailed in the discussions, suggesting a general consensus on the need for such financial relief for families. The bill's implementation would take effect on September 1, 2023, as stipulated in the text.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 3132

Companion Bills

TX HB1887

Duplicate Relating to a sales and use tax exemption for maternity clothing.

Similar Bills

No similar bills found.