HBA-RBT, NMO C.S.H.B. 2371 76(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 2371
By: Gutierrez
Ways & Means
4/9/1999
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Current law does not exempt diapers from sales tax.  This tax may be
burdensome to families. C.S.H.B. 2371 includes a diaper other than a diaper
purchased, sold, or used by a diaper service, in the list of items exempt
from the imposition of limited sales, excise, and use tax. 

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 other
than a diaper purchased, sold, or used by a diaper service in the list of
items exempt from the imposition of limited sales, excise, and use tax. 

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.

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute differs from the original in SECTION 1 reinstating insulin
to the list of exempt items, and redesignating Subdivision (2) (Diapers) to
Subdivision (11).