HBA-RBT H.B. 2372 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2372 By: Gutierrez Ways & Means 4/7/1999 Introduced BACKGROUND AND PURPOSE Currently, purchases of over-the-counter medication are taxed. Many families without insurance often are forced to rely on these over-the-counter medications because they cannot afford to see a doctor. Additionally many doctors are suggesting using newly available over-the-counter medications rather than prescription medicine. H.B. 2372 eliminates all sales taxes on over-thecounter medication. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the comptroller of public accounts in SECTION 1 (Section 151.313(a), Tax Code) of this bill. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 151.313(a), Tax Code, to exempt from taxes imposed by this chapter a drug or medicine as the comptroller shall by rule define, using categories established by the federal Food and Drug Administration, rather than a drug or medicine, other than insulin, if prescribed or dispensed for a human or animal by a licensed practitioner of the healing arts. SECTION 2. Effective date: The first day of the first calendar quarter after the 90th day after adjournment. Makes application of this Act prospective. SECTION 3. Emergency clause.