89R7726 JBD-F
By: Garcia of Bexar H.B. No. 2362
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for educational
materials purchased by a teacher.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Effective January 1, 2026, Subchapter H, Chapter
151, Tax Code, is amended by adding Section 151.3272 to read as
follows:
Sec. 151.3272. EDUCATIONAL MATERIALS PURCHASED BY TEACHER.
(a) In this section, "educational material" means a taxable item
used for an educational purpose. The term includes:
(1) if used primarily for an educational purpose:
(A) a school supply as that term is defined by
Section 151.327; or
(B) a book or other similar learning tool;
(2) if used exclusively for an educational purpose or
a purpose related to employment as a teacher, an item of technology;
and
(3) if used exclusively for an educational purpose in
the classroom, any other item used as a learning tool.
(b) The sale or storage, use, or other consumption of an
educational material is exempted from the taxes imposed by this
chapter if:
(1) the educational material is purchased by a teacher
employed at a public school or open-enrollment charter school; and
(2) the teacher completes, signs, and presents at the
time of purchase the exemption certificate form described by
Subsection (c).
(c) The comptroller, in coordination with the Texas
Education Agency, shall develop an exemption certificate form that
a teacher must complete and use to claim the exemption provided by
Subsection (b). The comptroller and the Texas Education Agency
shall make the form available on the comptroller's and agency's
Internet websites. The exemption certificate must include a
requirement that a teacher completing the form describe the
educational purpose of an educational material described by
Subsection (a)(3) for which the teacher seeks an exemption.
(d) A teacher may purchase not more than $500 of educational
materials described by Subsection (a)(3) in a calendar year using
the exemption under Subsection (b).
SECTION 2. Not later than December 31, 2025, the
comptroller of public accounts and the Texas Education Agency shall
post on the comptroller's and agency's Internet websites the
exemption certificate form as required by Section 151.3272, Tax
Code, as added by this Act.
SECTION 3. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 4. Except as otherwise provided by this Act, this
Act takes effect September 1, 2025.