Texas 2023 - 88th Regular

Texas Senate Bill SB1833

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

Caption

Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

Impact

If enacted, SB1833 would amend existing tax regulations related to sales and use taxes, specifically targeting which items may be exempt from this tax and under what circumstances. The bill is expected to benefit consumers by lowering the prices of qualifying items, thereby increasing affordability. Proponents believe this exemption could enhance economic activity by encouraging spending during the exemption period, particularly in sectors adversely affected by previous economic downturns. However, the bill may also impact state tax revenue, which could lead to debates about fiscal sustainability and funding for state programs.

Summary

SB1833 aims to establish a temporary sales and use tax exemption for certain items, allowing for a specified maximum allowable cost for these items. This bill is positioned as a means to provide financial relief to consumers by reducing the tax burden on goods that fall within the outlined criteria. The exemption period is set for a limited duration, making this a short-term economic support measure intended to stimulate consumer spending and aid in economic recovery.

Sentiment

The sentiment regarding SB1833 appears to reflect general support among members who advocate for consumer protection and economic relief. Advocates argue that tax exemptions can play a crucial role in boosting local economies and supporting residents during difficult financial periods. Conversely, there may be some concerns voiced by fiscal conservatives regarding the impact on state revenue and discussions on how to balance tax cuts with necessary government funding.

Contention

Notable points of contention surrounding SB1833 include the potential implications of reduced sales tax revenue on state expenditures and whether the benefits of such tax exemptions outweigh the fiscal drawbacks. Some legislators might express concerns over the short-term nature of the exemption and its effectiveness in achieving long-term economic objectives. The bill's proponents will likely need to address these fiscal sustainability concerns to ensure a consensus is reached for its passage.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 3565

Companion Bills

TX HB3206

Identical Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

Previously Filed As

TX HB3206

Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

Similar Bills

No similar bills found.