Texas 2025 - 89th Regular

Texas House Bill HB2481 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R3585 CJD-D
2	2	By: Curry H.B. No. 2481
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the exemption from sales and use taxes for clothing,
10	10	footwear, and certain school-related items.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 151.326, Tax Code, is amended by
13	13	amending Subsection (a) and adding Subsection (c) to read as
14	14	follows:
15	15	(a) The sale of an article of clothing or footwear designed
16	16	to be worn on or about the human body is exempted from the taxes
17	17	imposed by this chapter if:
18	18	(1) the sales price of the article is less than $150
19	19	[$100]; and
20	20	(2) the sale takes place during a period beginning at
21	21	12:01 a.m. on the Friday before the 15th day preceding the uniform
22	22	date prescribed by Section 25.0811(a), Education Code, without
23	23	regard to any exception authorized by that section, before which a
24	24	school district may not begin instruction for the school year, and
25	25	ending at 12 midnight on the following Sunday.
26	26	(c) Beginning in 2026, on January 1 of each year, the amount
27	27	prescribed by Subsection (a) is increased by an amount equal to the
28	28	amount prescribed by that subsection on December 31 of the
29	29	preceding year multiplied by the percentage increase, if any,
30	30	during the preceding state fiscal year in the consumer price index
31	31	and rounded to the nearest dollar. In this subsection, "consumer
32	32	price index" means the average over a state fiscal year of the
33	33	Consumer Price Index for All Urban Consumers (CPI-U), U.S. City
34	34	Average, published monthly by the United States Bureau of Labor
35	35	Statistics, or its successor in function.
36	36	SECTION 2. Section 151.327, Tax Code, is amended by
37	37	amending Subsection (a-1) and adding Subsection (c) to read as
38	38	follows:
39	39	(a-1) The sale or storage, use, or other consumption of a
40	40	school supply or a school backpack is exempted from the taxes
41	41	imposed by this chapter if the school supply or backpack is
42	42	purchased:
43	43	(1) for use by a student in a public or private
44	44	elementary or secondary school;
45	45	(2) during the period described by Section
46	46	151.326(a)(2); and
47	47	(3) for a sales price of less than $150 [$100].
48	48	(c) Beginning in 2026, on January 1 of each year, the amount
49	49	prescribed by Subsection (a-1) is increased by an amount equal to
50	50	the amount prescribed by that subsection on December 31 of the
51	51	preceding year multiplied by the percentage increase, if any,
52	52	during the preceding state fiscal year in the consumer price index
53	53	and rounded to the nearest dollar. In this subsection, "consumer
54	54	price index" means the average over a state fiscal year of the
55	55	Consumer Price Index for All Urban Consumers (CPI-U), U.S. City
56	56	Average, published monthly by the United States Bureau of Labor
57	57	Statistics, or its successor in function.
58	58	SECTION 3. The change in law made by this Act does not
59	59	affect taxes imposed before the effective date of this Act, and the
60	60	law in effect before the effective date of this Act is continued in
61	61	effect for purposes of the liability for and collection of those
62	62	taxes.
63	63	SECTION 4. This Act takes effect immediately if it receives
64	64	a vote of two-thirds of all the members elected to each house, as
65	65	provided by Section 39, Article III, Texas Constitution. If this
66	66	Act does not receive the vote necessary for immediate effect, this
67	67	Act takes effect September 1, 2025.