H.B. No. 2833 amends Section 151.313 of the Texas Tax Code to expand the sales and use tax exemption for health care supplies. The bill adds several new items to the list of exempt products, including patient gowns, face masks, thermometers, mobility aids like canes and walkers, absorbent bed pads, medical scrubs, and various types of gloves and socks. Additionally, it modifies the definitions of diapers and flushable wipes to clarify their intended use and characteristics. Specifically, the term "flushable wipe" is redefined to include moistened and disposable tissues intended for skin cleansing, with packaging indicating that they can be flushed down a toilet.

The bill also removes the previous designation of "baby wipes" from the definition of flushable wipes and clarifies that adult and children's diapers are distinct categories based on their intended users. The changes will take effect on October 1, 2025, and the bill specifies that tax liabilities incurred before this date will remain governed by the previous law.

Statutes affected:
Introduced: Tax Code 151.313 (Tax Code 151)