TX HB1251

Expands the existing sales tax exemption for school supplies and backpacks to include "educational materials," defined as tools necessary for in-class learning such as textbooks and school computers, but excluding personal-use technology like laptops

Removes the current time-limited exemption period (previously tied to a back-to-school window) to make the tax exemption available year-round

Extends eligibility for the exemption to students at institutes of higher education, in addition to public and private elementary and secondary school students

Sets price caps for the exemption at less than $100 for school supplies and textbooks, and less than $175 for school computers

Takes effect September 1, 2025