Texas House Bill HB300

Texas 2023 - 88th Regular

• Filed: 2/23/23
• Out of House Committee: 3/16/23
• Voted on by House: 3/29/23

Caption

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

Impact

If passed, HB 300 would position Texas as one of the states providing tax relief for menstrual products and other family essentials, joining the ranks of the 24 other states with similar exemptions. This change is expected to enhance accessibility to essential care items, particularly benefiting low-income families who struggle with 'period poverty' and diaper need. The bill introduces vital changes to the Tax Code, ensuring these essentials no longer incur sales tax, thereby directly impacting family budgets across the state.

Summary

House Bill 300, sponsored by Representative Howard, seeks to exempt certain essential family care items from sales and use taxes in Texas. Specifically, the bill proposes to eliminate taxes on children's diapers, adult diapers, baby wipes, feminine hygiene products, maternity clothing, and breast milk pumping products. The objective of this legislation is to lessen the financial burden on families when purchasing these necessary items, acknowledging their critical importance in everyday family care.

Sentiment

The sentiment surrounding HB 300 has been largely positive, with bipartisan support evident in committee discussions and voting sessions. Advocates, including representatives from diaper banks and menstrual equity coalitions, have lauded the bill as a significant step toward economic justice and poverty alleviation for families. However, there is recognition of some dissent around how effectively such exemptions will address immediate needs versus broader systemic issues related to family support.

Contention

While the bill has received favorable consideration, discussions have surfaced regarding its long-term implications for state revenue and budget management. Some concerns have been raised about how this exemption might affect the state's ability to fund programs through tax income. Nonetheless, supporters argue that the immediate benefits to families outweigh potential financial drawbacks, emphasizing the need for relief from taxes on essential items as a matter of public welfare and equity.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 151. Limited Sales, Excise, And Use Tax
  • Section: 313
  • Section: 3132
  • Section: 3133
  • Section: 3134
  • Section: 313
  • Section: 3132
  • Section: 3133
  • Section: 3134
  • Section: 313
  • Section: 3132
  • Section: 3133
  • Section: 3134