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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary exemption from sales and use taxes for |
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certain personal protective equipment. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.357 to read as follows: |
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Sec. 151.357. PERSONAL PROTECTIVE EQUIPMENT; TEMPORARY |
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EXEMPTION. (a) In this section, "personal protective equipment" |
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means specialized clothing or equipment worn by a person: |
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(1) to protect the person against potential infectious |
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contaminants in the environment; or |
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(2) to interfere with the transmission of particles |
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originating from the nose or mouth of the person. |
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(b) The sale or use of personal protective equipment is |
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exempted from the taxes imposed by this chapter. |
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(c) The comptroller may adopt rules to implement and |
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administer this section. |
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(d) This section expires January 1, 2022. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2021, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2021. |