Amend CSHB 4 on page 46, between lines 65 and 66, by adding
SECTION 4.091 to read as follows:
      SECTION 4.091 Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.326 to read as follows:
      Sec. 151.326.  CLOTHING FOR CHILDREN.  (a)  The sale of an
article of clothing or footwear designed to be worn on or about the
body of a person younger than 13 years of age is exempted from the
taxes imposed by this chapter.
      (b)  This section does not apply to:
            (1)  any special clothing or footwear primarily
designed for athletic activity or protective use and which is not
normally worn except when used for the athletic activity or
protective use for which it is designed; and
            (2)  accessories, including jewelry, handbags, luggage,
umbrellas, wallets, watches, and similar items carried on or about
the human body, without regard to whether worn on the body in a
manner characteristic of clothing.