| 1 | 1 | | 89R2076 CJC-F |
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| 2 | 2 | | By: Raymond H.J.R. No. 78 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment prohibiting the taxation of |
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| 9 | 9 | | the sale or use of certain food, drinks, medicine, and child-care |
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| 10 | 10 | | services. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 13 | 13 | | adding Section 28 to read as follows: |
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| 14 | 14 | | Sec. 28. The legislature may not enact a general law that |
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| 15 | 15 | | would impose a state tax on the sale or use of: |
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| 16 | 16 | | (1) food or a drink that was not subject to taxation |
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| 17 | 17 | | under Chapter 151, Tax Code, on January 1, 2025; |
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| 18 | 18 | | (2) a medicine that was not subject to taxation under |
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| 19 | 19 | | Chapter 151, Tax Code, on January 1, 2025; or |
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| 20 | 20 | | (3) a child-care service that was not subject to |
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| 21 | 21 | | taxation under Chapter 151, Tax Code, on January 1, 2025. |
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| 22 | 22 | | SECTION 2. The following temporary provision is added to |
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| 23 | 23 | | the Texas Constitution: |
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| 24 | 24 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 25 | 25 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 26 | 26 | | Regular Session, 2025, prohibiting the taxation of the sale or use |
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| 27 | 27 | | of certain food, drinks, medicine, and child-care services, and |
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| 28 | 28 | | expires December 31, 2027. |
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| 29 | 29 | | (b) If the 89th Legislature, during the regular or a special |
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| 30 | 30 | | session, enacts a general law prohibited by Section 28, Article |
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| 31 | 31 | | VIII, of this constitution, the portion of the general law that |
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| 32 | 32 | | violates that section expires January 1, 2027. |
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| 33 | 33 | | SECTION 3. This proposed constitutional amendment shall be |
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| 34 | 34 | | submitted to the voters at an election to be held November 4, 2025. |
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| 35 | 35 | | The ballot shall be printed to permit voting for or against the |
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| 36 | 36 | | proposition: "The constitutional amendment prohibiting the |
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| 37 | 37 | | taxation of the sale or use of certain food, drinks, medicine, and |
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| 38 | 38 | | child-care services." |
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