HBA-NMO H.B. 2371 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2371
By: Gutierrez
Ways & Means
4/7/1999
Introduced



BACKGROUND AND PURPOSE 

Current law does not exempt diapers from sales tax.  This tax may be
burdensome to families.  H.B. 2371 includes a diaper in a list of items
exempt  from the imposition of limited sales, excise, and use tax, and
deletes insulin from that list. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 151.313(a), Tax Code, to include a diaper in a
list of items exempt from the imposition of limited sales, excise, and use
tax.  Deletes insulin from that list. 

SECTION 2.  Effective date:  the first day of the first calendar quarter
beginning on or after 90 days after passage.  Makes application of this Act
prospective. 

SECTION 3.  Emergency clause.