This bill proposes an amendment to the Texas Tax Code, specifically adding Section 151.3272, which establishes a sales and use tax exemption for taxable items purchased by totally disabled veterans. Effective January 1, 2026, the bill defines a "qualified disabled veteran" as one with a 100 percent disability rating and outlines the process for claiming the exemption. To qualify, the veteran or an authorized person must complete and present an exemption certificate form at the time of purchase. The comptroller of public accounts is tasked with developing and making this form available on their website.

Additionally, the exemption applies only to the first $25,000 of taxable items purchased in a calendar year by a qualified disabled veteran or authorized person. The bill also stipulates that it does not affect any tax liabilities that accrued before its effective date, ensuring that previous laws remain in effect for the collection and enforcement of those taxes. The comptroller is required to post the exemption certificate form by December 31, 2025, to facilitate the implementation of this new exemption.

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