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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the state hotel occupancy tax for |
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certain veterans traveling to receive health care at a United |
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States Department of Veterans Affairs facility. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 156, Tax Code, is amended |
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by adding Section 156.105 to read as follows: |
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Sec. 156.105. EXCEPTION--CERTAIN VETERANS. (a) This |
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chapter does not impose a tax on a veteran who is traveling 200 or |
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more miles from home to receive health care services at a United |
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States Department of Veterans Affairs facility. |
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(b) The comptroller shall adopt rules to implement this |
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section. The rules may provide for the use of a properly completed |
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exemption certificate under Section 156.104 or for the issuance by |
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the comptroller of a letter of exemption to a person who frequently |
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travels 200 or more miles from home to receive health care services |
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at a United States Department of Veterans Affairs facility. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2009. |