House Bill No. 1632 proposes an amendment to the Texas Tax Code by adding a new section, 151.360, which establishes an exemption from sales and use taxes for animal food intended for consumption by domesticated animals. This new legal language specifies that such animal food will not be subject to the taxes imposed by the chapter, thereby providing financial relief to pet owners and those who care for domesticated animals.

The bill clarifies that the changes made by this Act will not retroactively affect any tax liabilities that accrued before its effective date of September 1, 2025. Existing tax laws will remain in effect for the collection and enforcement of any taxes due prior to this date, ensuring that there is no disruption in the enforcement of tax obligations that were established under the previous law.

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