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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 maternity clothing. |
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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 151.3132 to read as follows: |
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Sec. 151.3132. MATERNITY CLOTHING. (a) In this section, |
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"maternity clothing" means clothing intended for a woman to wear |
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during pregnancy and the postpartum period that is designed to |
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accommodate the changes in body size and shape that occur as a |
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result of a pregnancy. |
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(b) The sale, storage, use, or other consumption of an |
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article of maternity clothing is exempted from the taxes imposed by |
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this chapter. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |