| 1 | 1 | | 88R4633 CJD-D |
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| 2 | 2 | | By: Springer S.B. No. 340 |
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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 child and adult |
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| 8 | 8 | | diapers. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3133 to read as follows: |
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| 12 | 12 | | Sec. 151.3133. CHILD AND ADULT DIAPERS. (a) In this |
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| 13 | 13 | | section, "diaper" means an absorbent garment worn by humans who are |
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| 14 | 14 | | incapable of, or have difficulty, controlling their bladder or |
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| 15 | 15 | | bowel movements. |
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| 16 | 16 | | (b) The sale or storage, use, or other consumption of a |
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| 17 | 17 | | diaper is exempted from the taxes imposed by this chapter. |
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| 18 | 18 | | SECTION 2. The change in law made by this Act does not |
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| 19 | 19 | | affect taxes imposed before the effective date of this Act, and the |
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| 20 | 20 | | law in effect before the effective date of this Act is continued in |
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| 21 | 21 | | effect for purposes of the liability for and collection of those |
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| 22 | 22 | | taxes. |
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| 23 | 23 | | SECTION 3. (a) Subject to Subsection (b) of this section, |
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| 24 | 24 | | this Act takes effect September 1, 2023. |
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| 25 | 25 | | (b) This Act takes effect only if legislation proposed by |
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| 26 | 26 | | the 88th Legislature, Regular Session, 2023, that provides for the |
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| 27 | 27 | | imposition of a tax on certain electronic nicotine delivery |
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| 28 | 28 | | systems, is enacted and becomes law. If legislation described by |
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| 29 | 29 | | this section is not enacted or does not become law, this Act has no |
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| 30 | 30 | | effect. |
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