Bill
HB 633
84(R) - 2015
House Ways & Means
House Ways & Means
Animals
Taxation
Vote Recommendation
Neutral
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Neutral
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Neutral
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Neutral
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Neutral
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Neutral
Author(s)
Greg Bonnen
Bill Caption
Relating to a sales and use tax exemption for certain health care supplies.
Fiscal Notes
A fiscal note dated April 23, 2015 anticipates a negative two-year net impact to General Revenue Related Funds from CSHB 633 of $4,900,000 through the biennium ending August 31, 2017.
Bill Analysis
HB 633 would amend Section 151.313 of the Tax Code, to provide for the exemption of certain health care supplies from the sales and use tax.
- Section 151.313(a)(6) would be amended to expand the exemption of therapeutic appliances, devices, and related supplies to apply to animals as well as humans.
- Section 151.313(a)(15) would be amended to expand the exemption of certain intravenous systems, supplies, and related replacement parts used for diagnosis or treatment to apply with respect to animals as well as humans.
Vote Recommendation Notes
While we do not support tax exemptions that apply to specific groups of people or businesses, House Bill 633 would only provide that these exemptions could apply to veterinary practices as well as medical practices. Some items in current statutes already are exempt when they apply to animals.
Because we do not support tax exemptions that favor some groups over others, House Bill 633 is trying to apply those more broadly in the area of health care supplies. We will therefore remain neutral on this bill.
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