By Ellis S.B. No. 301 76R2886 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to sales tax exemptions for children's clothing. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-5 by adding Section 151.325 to read as follows: 1-6 Sec. 151.325. CLOTHING FOR CHILDREN PRIOR TO START OF 1-7 SCHOOL. (a) The sale during August of an article of clothing or 1-8 footwear designed to be worn on or about the body of a person 1-9 younger than 13 years of age is exempted from the taxes imposed by 1-10 this chapter if the sales price of the article is less than $500. 1-11 (b) This section does not apply to: 1-12 (1) any special clothing or footwear primarily 1-13 designed for athletic activity or protective use and which is not 1-14 normally worn except when used for the athletic activity or 1-15 protective use for which it is designed; and 1-16 (2) accessories, including jewelry, handbags, luggage, 1-17 umbrellas, wallets, watches, and similar items carried on or about 1-18 the human body, without regard to whether worn on the body in a 1-19 manner characteristic of clothing. 1-20 SECTION 2. (a) This Act takes effect on the first day of 1-21 the first calendar quarter beginning on or after the date that it 1-22 may take effect under Section 39, Article III, Texas Constitution. 1-23 (b) The change in law made by this Act does not affect taxes 1-24 imposed before the effective date of this Act, and the law in 2-1 effect before the effective date of this Act is continued in effect 2-2 for purposes of the liability for and collection of those taxes. 2-3 SECTION 3. The importance of this legislation and the 2-4 crowded condition of the calendars in both houses create an 2-5 emergency and an imperative public necessity that the 2-6 constitutional rule requiring bills to be read on three several 2-7 days in each house be suspended, and this rule is hereby suspended, 2-8 and that this Act take effect and be in force according to its 2-9 terms, and it is so enacted.