TO: | Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means |
FROM: | Ursula Parks, Director, Legislative Budget Board |
IN RE: | HB2288 by Zerwas (Relating to the exemption from sales and use taxes of certain health care supplies.), As Introduced |
Fiscal Year | Probable Net Positive/(Negative) Impact to General Revenue Related Funds |
---|---|
2014 | ($23,400,000) |
2015 | ($5,100,000) |
2016 | ($5,500,000) |
2017 | ($5,900,000) |
2018 | ($6,300,000) |
Fiscal Year | Probable Revenue (Loss) from General Revenue Fund 1 |
Probable Revenue (Loss) from Cities |
Probable Revenue (Loss) from Transit Authorities |
Probable Revenue (Loss) from Counties and Special Districts |
---|---|---|---|---|
2014 | ($23,400,000) | ($4,300,000) | ($1,500,000) | ($700,000) |
2015 | ($5,100,000) | ($900,000) | ($300,000) | ($200,000) |
2016 | ($5,500,000) | ($1,000,000) | ($300,000) | ($200,000) |
2017 | ($5,900,000) | ($1,100,000) | ($400,000) | ($200,000) |
2018 | ($6,300,000) | ($1,200,000) | ($400,000) | ($200,000) |
This bill would amend Section 151.313, Tax Code, with respect to definitions of certain exempt health care supplies.
Subdivision (11) of Section 151.313(a) would be amended to expand the exemption of hospital beds to include mattresses.
Subdivision (15) of Section 151.313(a) would be amended to expand the exemption of intravenous systems, supplies, and replacement parts used in the treatment of humans to include such items designed or intended to be used in diagnosis or treatment.
A new Subsection (e) of Section 151.313 would be added to expand the definition of "intravenous system" to include a product designed or intended to be used to administer fluids, electrolytes, blood and blood products, or drugs to patients, or to withdraw tissue samples, blood, or fluids from patients, without regard to whether the product is designed or intended to be inserted subcutaneously or into a vein, artery, cavity, muscle, organ, or other part of the body.
A new Subsection (f) of Section 151.313 would be added to describe a "hospital bed" and to expand the definition to include devices designed for use with the bed.
Section 2 of the bill would provide that the change in law made by the act is a clarification of existing law and does not imply that existing law may be construed as inconsistent with the law as amended by the act.
The bill would take effect September 1, 2013.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | UP, KK, SD
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