The bill, S.B. No. 1415, amends Section 151.326(a) of the Texas Tax Code to modify the sales tax exemption period for clothing, footwear, and certain school-related items. The new language specifies that the exemption applies to sales occurring during a period that begins at 12:01 a.m. on the Friday immediately preceding the first Saturday that follows July 30 and ends at 12 midnight on the following Sunday. This change replaces the previous language that referenced a specific date related to the school year, thereby simplifying the timing of the exemption.

Additionally, the bill clarifies that the changes made by this Act will not affect any tax liabilities that accrued before its effective date of September 1, 2025. This means that any tax obligations incurred prior to this date will still be governed by the former law, ensuring continuity in the enforcement of tax collection and related civil and criminal liabilities.

Statutes affected:
Introduced: Tax Code 151.326 (Tax Code 151)