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Amend CSHB 3 (Senate committee printing) by adding the
following appropriately numbered SECTIONS to PART A, ARTICLE 3 of
the bill and renumbering subsequent SECTIONS of that PART
accordingly:
SECTION 3A.___. Section 151.326(a), Tax Code, is amended to
read as follows:
(a) The sale of an article of clothing or footwear designed
to be worn on or about the human body is exempted from the taxes
imposed by this chapter if:
(1) the sales price of the article is less than $100;
and
(2) the sale takes place during:
(A) a period beginning at 12:01 a.m. on the first
Friday in August and ending at 12 midnight on the following Sunday;
or
(B) a period beginning at 12:01 a.m. on the first
Friday in December and ending at 12 midnight on the following
Sunday.
SECTION 3A.___. Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.327 to read as follows:
Sec. 151.327. SCHOOL SUPPLIES BEFORE START OF SCHOOL. (a)
The sale or storage, use, or other consumption of a school supply,
including a backpack, is exempted from the taxes imposed by this
chapter if the school supply is purchased:
(1) for use by a student in a class in a public or
private elementary or secondary school;
(2) during a period described by Section
151.326(a)(2); and
(3) for a sales price of less than $100 per item.
(b) The comptroller shall adopt rules specifying the school
supplies that are exempt from taxation under this section.
SHAPLEIGH
HINOJOSA
ZAFFIRINI