TX HB2362

Creates a sales and use tax exemption for educational materials purchased by teachers employed at public schools or open-enrollment charter schools, effective January 1, 2026

Defines eligible "educational materials" as school supplies and books used primarily for educational purposes, technology items used exclusively for teaching, and other classroom learning tools used exclusively for educational purposes

Limits the exemption for "other learning tools" to $500 per teacher per calendar year

Requires teachers to complete and present a signed exemption certificate form at the time of purchase to claim the tax exemption

Directs the Comptroller of Public Accounts and Texas Education Agency to develop the exemption certificate form and post it on their websites by December 31, 2025