| 1 | 1 | | By: Howard H.B. No. 2833 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the sales and use tax exemption for health care |
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| 9 | 9 | | supplies. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.313, Tax Code, is amended by |
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| 12 | 12 | | amending Subsections (a), (h), and (i) to read as follows: |
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| 13 | 13 | | (a) The following items are exempted from the taxes imposed |
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| 14 | 14 | | by this chapter: |
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| 15 | 15 | | (1) a drug or medicine, other than insulin, if |
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| 16 | 16 | | prescribed or dispensed for a human or animal by a licensed |
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| 17 | 17 | | practitioner of the healing arts; |
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| 18 | 18 | | (2) insulin; |
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| 19 | 19 | | (3) a drug or medicine that is required to be labeled |
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| 20 | 20 | | with a "Drug Facts" panel in accordance with regulations of the |
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| 21 | 21 | | federal Food and Drug Administration, without regard to whether it |
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| 22 | 22 | | is prescribed or dispensed by a licensed practitioner of the |
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| 23 | 23 | | healing arts; |
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| 24 | 24 | | (4) a hypodermic syringe or needle; |
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| 25 | 25 | | (5) a brace; hearing aid or audio loop; orthopedic, |
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| 26 | 26 | | dental, or prosthetic device; ileostomy, colostomy, or ileal |
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| 27 | 27 | | bladder appliance; or supplies or replacement parts for the listed |
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| 28 | 28 | | items; |
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| 29 | 29 | | (6) a therapeutic appliance, device, and any related |
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| 30 | 30 | | supplies specifically designed for those products, if dispensed or |
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| 31 | 31 | | prescribed by a licensed practitioner of the healing arts, when |
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| 32 | 32 | | those items are purchased and used by an individual for whom the |
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| 33 | 33 | | items listed in this subdivision were dispensed or prescribed; |
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| 34 | 34 | | (7) a corrective lens and necessary and related |
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| 35 | 35 | | supplies, if dispensed or prescribed by an ophthalmologist or |
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| 36 | 36 | | optometrist; |
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| 37 | 37 | | (8) specialized printing or signaling [signalling] |
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| 38 | 38 | | equipment used by a person who is deaf for the purpose of enabling |
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| 39 | 39 | | the person to communicate through the use of an ordinary telephone |
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| 40 | 40 | | and all materials, paper, and printing ribbons used in that |
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| 41 | 41 | | equipment; |
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| 42 | 42 | | (9) a braille wristwatch, braille writer, braille |
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| 43 | 43 | | paper and braille electronic equipment that connects to computer |
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| 44 | 44 | | equipment, and the necessary adaptive devices and adaptive computer |
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| 45 | 45 | | software; |
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| 46 | 46 | | (10) each of the following items if purchased for use |
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| 47 | 47 | | by a person who is blind to enable the person to function more |
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| 48 | 48 | | independently: a slate and stylus, print enlarger, light probe, |
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| 49 | 49 | | magnifier, white cane, talking clock, large print terminal, talking |
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| 50 | 50 | | terminal, or harness for a guide dog; |
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| 51 | 51 | | (11) hospital beds; |
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| 52 | 52 | | (12) blood glucose monitoring test strips; |
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| 53 | 53 | | (13) an adjustable eating utensil used to facilitate |
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| 54 | 54 | | independent eating if purchased for use by a person, including a |
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| 55 | 55 | | person who is elderly, has a physical disability, has had a stroke, |
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| 56 | 56 | | or is a burn victim, who does not have full use or control of the |
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| 57 | 57 | | person's hands or arms; |
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| 58 | 58 | | (14) subject to Subsection (d), a dietary supplement; |
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| 59 | 59 | | (15) intravenous systems, supplies, and replacement |
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| 60 | 60 | | parts designed or intended to be used in the diagnosis or treatment |
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| 61 | 61 | | of humans; |
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| 62 | 62 | | (16) a wound care dressing; |
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| 63 | 63 | | (17) an adult or a children's diaper; [and] |
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| 64 | 64 | | (18) a flushable [baby] wipe; and |
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| 65 | 65 | | (19) each of the following items used for medical or |
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| 66 | 66 | | health care purposes: |
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| 67 | 67 | | (A) a patient gown, face mask, face shield, |
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| 68 | 68 | | thermometer, sharps container, medicine cup, wash basin, blood |
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| 69 | 69 | | pressure cuff, bedside commode, transfer bench, shower seat, skin |
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| 70 | 70 | | barrier, pill crusher, pill cutter, or pill organizer; |
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| 71 | 71 | | (B) a mobility aid, such as a cane or walker; |
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| 72 | 72 | | (C) an absorbent bed pad, absorbent bed sheet, or |
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| 73 | 73 | | other bed cover designed to absorb bodily secretions; |
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| 74 | 74 | | (D) medical scrubs; and |
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| 75 | 75 | | (E) gloves, compression socks, or nonslip socks. |
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| 76 | 76 | | (h) A product is: |
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| 77 | 77 | | (1) a diaper for purposes of this section if the |
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| 78 | 78 | | product is an absorbent garment or other item worn by or secured to |
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| 79 | 79 | | humans who are incapable of, or have difficulty, controlling their |
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| 80 | 80 | | bladder or bowel movements; |
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| 81 | 81 | | (2) an adult diaper for purposes of this section if the |
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| 82 | 82 | | product is a diaper other than a children's diaper; and |
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| 83 | 83 | | (3) a children's diaper for purposes of this section if |
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| 84 | 84 | | the product is a diaper marketed to be worn by children. |
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| 85 | 85 | | (i) A product is a flushable [baby] wipe for purposes of |
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| 86 | 86 | | this section if: |
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| 87 | 87 | | (1) the product is a moistened and disposable tissue |
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| 88 | 88 | | or towel intended for cleansing the skin of a human; and |
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| 89 | 89 | | (2) the product packaging indicates that the wipe may |
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| 90 | 90 | | be flushed down a toilet [young child]. |
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| 91 | 91 | | SECTION 2. The changes in law made by this Act do not affect |
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| 92 | 92 | | tax liability accruing before the effective date of this Act. That |
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| 93 | 93 | | liability continues in effect as if this Act had not been enacted, |
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| 94 | 94 | | and the former law is continued in effect for the collection of |
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| 95 | 95 | | taxes due and for civil and criminal enforcement of the liability |
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| 96 | 96 | | for those taxes. |
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| 97 | 97 | | SECTION 3. This Act takes effect October 1, 2025. |
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