The bill, H.B. No. 1632, proposes an amendment to the Texas Tax Code by adding a new section, 151.360, which exempts animal food intended for consumption by domesticated animals from sales and use taxes. This exemption aims to alleviate the financial burden on pet owners and promote responsible pet care by making essential animal food more affordable.

Additionally, the bill clarifies that the changes in tax law will not retroactively affect any tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025. This ensures that any taxes due prior to this date will still be governed by the previous law, maintaining the integrity of tax collection and enforcement for those liabilities.

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