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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, developmental, or cognitive |
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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, 2024, 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, developmental, or cognitive disability with the |
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activities of daily living is exempted from the taxes imposed by |
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this chapter. The comptroller by rule shall specify assistive |
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technologies, adaptive equipment, and other taxable items that |
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qualify for the exemption under this subsection and the |
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requirements for claiming the exemption with respect to each item. |
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In this subsection, "cognitive disability" means a condition, |
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regardless of whether acquired or congenital, that limits |
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neurological or brain functioning and results in a person having |
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difficulty with one or more types of skills, including |
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communication skills, self-care skills, and social skills. |
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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, 2023. 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, |
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developmental, or cognitive disability with the activities of daily |
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living. |
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SECTION 3. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2023. |