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