By Bailey                                             H.B. No. 2889
         76R8582 SMJ-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the application of the sales tax to certain purchases
 1-3     of personal computers.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
 1-6     by adding Section 151.325 to read as follows:
 1-7           Sec. 151.325.  CERTAIN PERSONAL COMPUTER PURCHASES.  The sale
 1-8     of a personal computer and peripheral devices, including
 1-9     accompanying software, is exempted from the taxes imposed by this
1-10     chapter if purchased by the parent or legal guardian of a child who
1-11     is participating in the federal free or reduced-price lunch program
1-12     established under 42 U.S.C.  Section 1751 et seq.
1-13           SECTION 2.  (a)  This Act takes effect on the first day of
1-14     the first calendar quarter beginning on or after the earliest date
1-15     that it may take effect under Section 39, Article III, Texas
1-16     Constitution.
1-17           (b)  The change in law made by this Act does not affect taxes
1-18     imposed before the effective date of this Act, and the law in
1-19     effect before the effective date of this Act is continued in effect
1-20     for the purposes of the liability for and collection of those
1-21     taxes.
1-22           SECTION 3.  The importance of this legislation and the
1-23     crowded condition of the calendars in both houses create an
1-24     emergency and an imperative public necessity that the
 2-1     constitutional rule requiring bills to be read on three several
 2-2     days in each house be suspended, and this rule is hereby suspended,
 2-3     and that this Act take effect and be in force according to its
 2-4     terms, and it is so enacted.