Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.
Impact
If enacted, HJR78 would significantly affect Texas state tax laws by enshrining these exemptions into the constitution, thereby limiting the ability of future legislatures to tax essential items such as food, medicine, and child-care services. This could potentially lead to a loss of revenue for state budgets, as the state would be restricted from taxing goods and services that have typically been subject to sales tax. Supporters of the amendment argue that protecting these areas from taxation is necessary for maintaining affordability and access for families, especially in challenging economic times.
Summary
HJR78 is a joint resolution proposing a constitutional amendment that prohibits the taxation of certain food, drinks, medicine, and child-care services in the state of Texas. Specifically, the amendment aims to ensure that no state tax can be enacted on the sale or use of these items if they were not subject to taxation under the Texas Tax Code as of January 1, 2025. The goal is to provide clarity and protection against future tax increases on these essential items, thereby supporting families and businesses that rely on them.
Contention
The proposed amendment may face contention primarily from those who argue that tax exemptions can lead to unfunded mandates for state funding, particularly in education, healthcare, and infrastructure. Critics may assert that while the intention behind HJR78 is to help families, it could inadvertently create financial challenges for the state government by limiting its revenue sources. Furthermore, there are discussions about whether it is wise to safeguard specific exemptions in the constitution framework, as this may hinder the state's ability to respond flexibly to changing fiscal needs.
Proposing a constitutional amendment creating the Texas Connectivity Fund for the development of broadband and other telecommunications services in all areas of the state and authorizing the appropriation to that fund of a portion of revenue received from the existing state sales and use taxes on telecommunications services while not increasing the rate of the sales and use taxes.
Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.