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TX HB3504

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Trey Martinez Fischer

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Creates a sales and use tax exemption for qualified tools and equipment during the Labor Day weekend holiday period, running from 12:01 a.m. on the Friday before Labor Day through 11:59 p.m. on Labor Day

  • Exempts items priced under $225 including power tools, work boots, job boxes/toolboxes/tool organizers, and industry textbooks or codebooks

  • Exempts items priced under $100 including hand tools, safety glasses, protective coveralls, and work gloves

  • Price thresholds will be adjusted for inflation every five years beginning January 1, 2027, based on the Consumer Price Index for All Urban Consumers (CPI-U)

  • Takes effect September 1, 2026

Legislative Description

Relating to an exemption from sales and use taxes for certain qualified tools and equipment for a limited period.

Taxation

Last Action

Placed on General State Calendar

5/14/2025

Committee Referrals

Ways & Means3/24/2025

Full Bill Text

No bill text available