HB2833 - Relating to the sales and use tax exemption for health care supplies.

      By: Howard H.B. No. 2833       A BILL TO BE ENTITLED   AN ACT   relating to the sales and use tax exemption for health care   supplies.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.313, Tax Code, is amended by   amending Subsections (a), (h), and (i) to read as follows:          (a)  The following items are exempted from the taxes imposed   by this chapter:                (1)  a drug or medicine, other than insulin, if   prescribed or dispensed for a human or animal by a licensed   practitioner of the healing arts;                (2)  insulin;                (3)  a drug or medicine that is required to be labeled   with a "Drug Facts" panel in accordance with regulations of the   federal Food and Drug Administration, without regard to whether it   is prescribed or dispensed by a licensed practitioner of the   healing arts;                (4)  a hypodermic syringe or needle;                (5)  a brace; hearing aid or audio loop; orthopedic,   dental, or prosthetic device; ileostomy, colostomy, or ileal   bladder appliance; or supplies or replacement parts for the listed   items;                (6)  a therapeutic appliance, device, and any related   supplies specifically designed for those products, if dispensed or   prescribed by a licensed practitioner of the healing arts, when   those items are purchased and used by an individual for whom the   items listed in this subdivision were dispensed or prescribed;                (7)  a corrective lens and necessary and related   supplies, if dispensed or prescribed by an ophthalmologist or   optometrist;                (8)  specialized printing or signaling [ signalling ]   equipment used by a person who is deaf for the purpose of enabling   the person to communicate through the use of an ordinary telephone   and all materials, paper, and printing ribbons used in that   equipment;                (9)  a braille wristwatch, braille writer, braille   paper and braille electronic equipment that connects to computer   equipment, and the necessary adaptive devices and adaptive computer   software;                (10)  each of the following items if purchased for use   by a person who is blind to enable the person to function more   independently: a slate and stylus, print enlarger, light probe,   magnifier, white cane, talking clock, large print terminal, talking   terminal, or harness for a guide dog;                (11)  hospital beds;                (12)  blood glucose monitoring test strips;                (13)  an adjustable eating utensil used to facilitate   independent eating if purchased for use by a person, including a   person who is elderly, has a physical disability, has had a stroke,   or is a burn victim, who does not have full use or control of the   person's hands or arms;                (14)  subject to Subsection (d), a dietary supplement;                (15)  intravenous systems, supplies, and replacement   parts designed or intended to be used in the diagnosis or treatment   of humans;                (16)  a wound care dressing;                (17)  an adult or a children's diaper; [ and ]                (18)  a flushable [ baby ] wipe ; and                 (19)     each of the following items used for medical or   health care purposes:                       (A)     a patient gown, face mask, face shield,   thermometer, sharps container, medicine cup, wash basin, blood   pressure cuff, bedside commode, transfer bench, shower seat, skin   barrier, pill crusher, pill cutter, or pill organizer;                       (B)  a mobility aid, such as a cane or walker;                       (C)     an absorbent bed pad, absorbent bed sheet, or   other bed cover designed to absorb bodily secretions;                       (D)  medical scrubs; and                       (E)  gloves, compression socks, or nonslip socks .          (h)  A product is:                (1)  a diaper for purposes of this section if the   product is an absorbent garment or other item worn by or secured to   humans who are incapable of, or have difficulty, controlling their   bladder or bowel movements;                (2)  an adult diaper for purposes of this section if the   product is a diaper other than a children's diaper; and                (3)  a children's diaper for purposes of this section if   the product is a diaper marketed to be worn by children.          (i)  A product is a flushable [ baby ] wipe for purposes of   this section if :                 (1)   the product is a moistened and disposable tissue   or towel intended for cleansing the skin of a human; and                 (2)     the product packaging indicates that the wipe may   be flushed down a toilet [ young child ].          SECTION 2.  The changes in law made by this Act do not affect   tax liability accruing before the effective date of this Act. That   liability continues in effect as if this Act had not been enacted,   and the former law is continued in effect for the collection of   taxes due and for civil and criminal enforcement of the liability   for those taxes.          SECTION 3.  This Act takes effect October 1, 2025.