| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a sales and use tax exemption for certain cleaning |
|
|
services performed for a health care facility. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.3502 to read as follows: |
|
|
Sec. 151.3502. CLEANING SERVICES PERFORMED FOR HEALTH CARE |
|
|
FACILITY. (a) In this section, "health care facility" has the |
|
|
meaning assigned by Section 108.002, Health and Safety Code. |
|
|
(b) The following are exempted from the taxes imposed by |
|
|
this chapter when performed for a health care facility: |
|
|
(1) cleaning, janitorial, or custodial services |
|
|
performed inside the health care facility; or |
|
|
(2) cleaning patient care equipment, tools, or |
|
|
devices. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2017. |