The bill amends Section 151.326(a) of the Texas Tax Code to establish a sales tax exemption period for clothing, footwear, and certain school-related items. The new language specifies that the exemption applies to items priced under $100 and that the sales period begins at 12:01 a.m. on the first Friday in August and ends at 12 midnight on the following Sunday. This replaces the previous language that referred to a period before the 15th day preceding the uniform date prescribed by Section 25.0811(a) of the Education Code.

Additionally, the bill clarifies that the changes made by this Act do not affect any tax liabilities that accrued before its effective date, which is set for September 1, 2025. This ensures that any tax obligations incurred prior to this date remain enforceable under the former law.

Statutes affected:
Introduced: Tax Code 151.326 (Tax Code 151)
House Committee Report: Tax Code 151.326 (Tax Code 151)