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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for taxable items used to |
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assist persons with an intellectual or developmental disability. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Effective January 1, 2020, Section 151.313, Tax |
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Code, is amended by adding Subsection (b-1) to read as follows: |
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(b-1) A taxable item used to assist a person with an |
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intellectual or developmental disability with the activities of |
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daily living is exempted from the taxes imposed by this chapter. |
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The comptroller by rule shall specify assistive technologies, |
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adaptive equipment, and other taxable items that qualify for the |
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exemption under this subsection and the requirements for claiming |
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the exemption with respect to each item. |
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SECTION 2. The comptroller of public accounts shall adopt |
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the rules required by Section 151.313(b-1), Tax Code, as added by |
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this Act, not later than December 1, 2019. Before adopting the |
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rules, the comptroller and the Health and Human Services Commission |
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shall jointly conduct at least one public hearing to gather |
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information from experts and other interested persons regarding |
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taxable items used to assist a person with an intellectual or |
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developmental disability with the activities of daily living. |
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SECTION 3. This Act takes effect September 1, 2019. |