House Bill 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, ensuring that adult and children's diapers are distinctly categorized and that flushable wipes are defined as moistened tissues intended for human skin cleansing.

The bill also specifies that the changes made do not retroactively affect tax liabilities that accrued before the effective date of the Act, which is set for October 1, 2025. This means that any tax obligations incurred prior to this date will still be governed by the previous law, allowing for the continued enforcement of tax collection and related civil or criminal liabilities.

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