House Bill 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 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.

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 means that any taxes owed prior to this date will still be governed by the previous law, ensuring continuity in tax collection and enforcement for those liabilities.

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