By Oliveira H.B. No. 3280 77R8305 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting certain child safety products from the sales 1-3 and use tax for a limited time. 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 by 1-6 adding Section 151.3267 to read as follows: 1-7 Sec. 151.3267. CHILD SAFETY PRODUCTS FOR LIMITED TIME. A 1-8 tangible item is exempt from the taxes imposed by this chapter if 1-9 the sale of the item takes place during the period specified in 1-10 Section 151.326(a) and if: 1-11 (1) the sales price of the item is less than $50 and 1-12 the item is: 1-13 (A) a bicycle helmet; 1-14 (B) elbow pads; or 1-15 (C) knee pads; or 1-16 (2) the sales price of the item is less than $100 and 1-17 the item is a child passenger safety seat system as defined by 1-18 Section 545.412, Transportation Code. 1-19 SECTION 2. (a) This Act takes effect July 1, 2001, if it 1-20 receives a vote of two-thirds of all the members elected to each 1-21 house, as provided by Section 39, Article III, Texas Constitution. 1-22 If this Act does not receive the vote necessary for effect on that 1-23 date, this Act takes effect October 1, 2001. 1-24 (b) The change in law made by this Act does not affect taxes 2-1 imposed before the effective date of this Act, and the law in 2-2 effect before the effective date of this Act is continued in effect 2-3 for purposes of the liability for and collection of those taxes.