LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION March 18, 2025 TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1415 by Hughes (Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Section 151.326(a) of the Tax Code by changing the period during which the sales tax holiday (holiday) for articles of clothing or footwear under $100 takes place. The change proposed by the bill would also affect the sales tax holiday for school supplies and backpacks in Section 151.327 of the Code.The bill would prescribe the holiday take place beginning at 12:01 a.m. on the Friday immediately preceding the first Saturday that follows July 30. Under current law the holiday begins before the 15th day preceding the first day of school as prescribed by statute.The bill changes the beginning date of the annual sales tax holiday on certain items of clothing and school supplies; but does not change the days of the week the holiday takes place or its duration, or alter the items eligible for exemption, therefore the bill would have no revenue implications.The bill would take effect September 1, 2025. Local Government ImpactNo fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
March 18, 2025
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1415 by Hughes (Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.), As Introduced
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1415 by Hughes (Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.), As Introduced
Honorable Joan Huffman, Chair, Senate Committee on Finance
Honorable Joan Huffman, Chair, Senate Committee on Finance
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1415 by Hughes (Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.), As Introduced
SB1415 by Hughes (Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 151.326(a) of the Tax Code by changing the period during which the sales tax holiday (holiday) for articles of clothing or footwear under $100 takes place. The change proposed by the bill would also affect the sales tax holiday for school supplies and backpacks in Section 151.327 of the Code.The bill would prescribe the holiday take place beginning at 12:01 a.m. on the Friday immediately preceding the first Saturday that follows July 30. Under current law the holiday begins before the 15th day preceding the first day of school as prescribed by statute.The bill changes the beginning date of the annual sales tax holiday on certain items of clothing and school supplies; but does not change the days of the week the holiday takes place or its duration, or alter the items eligible for exemption, therefore the bill would have no revenue implications.The bill would take effect September 1, 2025.
The bill changes the beginning date of the annual sales tax holiday on certain items of clothing and school supplies; but does not change the days of the week the holiday takes place or its duration, or alter the items eligible for exemption, therefore the bill would have no revenue implications.The bill would take effect September 1, 2025.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD