HBA-JRA, NLM, MAJ H.B. 652 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 652 By: Berman Ways & Means 7/15/1999 Enrolled BACKGROUND AND PURPOSE Under current law, prescribed medication, therapeutic devices, and other health care supplies are exempt from the state sales tax. H.B. 652 includes an adjustable eating utensil, if purchased for use by a person who does not have full use or control of the person's hands or arms, among items which are exempt from the state sales tax. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 151.313(a), Tax Code, by adding adjustable eating utensils used to facilitate independent eating to the list of items exempt from the taxes imposed by this chapter (Limited Sales, Excise, and Use Tax), if the adjustable eating utensil is purchased for use by a person who does not have full use or control of the person's hands or arms, including a person who is elderly or physically disabled, has had a stroke, or is a burn victim. Makes conforming changes. SECTION 2. Provides that this Act takes effect on the first day of the first calendar quarter beginning on or after the earliest date that it may take effect under Section 39, Article III, Texas Constitution. Makes application of this Act prospective. SECTION 3. Emergency clause.