This bill proposes an amendment to the Texas Tax Code to establish a sales and use tax exemption for taxable items purchased by totally disabled veterans, effective January 1, 2026. Specifically, it introduces Section 151.3272, which defines a "qualified disabled veteran" as one with a 100 percent disability rating. The bill stipulates that the sale or storage, use, or consumption of taxable items by a qualified disabled veteran or an authorized person is exempt from taxes, provided they complete and present an exemption certificate form at the time of purchase. The comptroller is tasked with developing this exemption certificate and making it available on their website.

Additionally, the exemption is limited to the first $25,000 of taxable items purchased in a calendar year by a qualified disabled veteran or authorized person. The bill also includes provisions for the comptroller to post the exemption certificate form on their website by December 31, 2025, and clarifies that the changes made by this Act do not affect tax liabilities that accrued before its effective date. The Act will take effect 91 days after the end of the legislative session, unless otherwise specified.

Statutes affected:
Introduced: ()