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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for taxable items |
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purchased by a totally disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Effective January 1, 2026, Subchapter H, Chapter |
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151, Tax Code, is amended by adding Section 151.3272 to read as |
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follows: |
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Sec. 151.3272. TAXABLE ITEMS PURCHASED BY TOTALLY DISABLED |
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VETERAN. (a) In this section: |
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(1) "Disability rating" and "disabled veteran" have |
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the meanings assigned by Section 11.22. |
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(2) "Qualified disabled veteran" means a disabled |
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veteran with a disability rating of 100 percent. |
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(b) The sale or storage, use, or other consumption of a |
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taxable item purchased by a qualified disabled veteran or a person |
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authorized to make purchases on behalf of a qualified disabled |
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veteran is exempted from the taxes imposed by this chapter if the |
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qualified disabled veteran or authorized person completes, signs, |
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and presents at the time of purchase the exemption certificate form |
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described by Subsection (c). |
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(c) The comptroller shall develop an exemption certificate |
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form that a qualified disabled veteran or authorized person must |
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complete and use to claim the exemption provided by Subsection (b). |
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The comptroller shall make the form available on the comptroller's |
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Internet website. |
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(d) The exemption provided by Subsection (b) applies only to |
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the first $25,000 of taxable items purchased in a calendar year by a |
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qualified disabled veteran or authorized person. |
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SECTION 2. As soon as practicable after the effective date |
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of this Act, but not later than December 31, 2025, the comptroller |
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of public accounts shall post on the comptroller's Internet website |
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the exemption certificate form as required by Section 151.3272, Tax |
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Code, as added by this Act. |
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SECTION 3. 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 4. Except as otherwise provided by this Act, this |
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Act takes effect on the 91st day after the last day of the |
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legislative session. |