Bill Text: TX HB3049 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to a sales and use tax exemption for certain cleaning services performed for a health care facility.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-05-13 - Placed on General State Calendar [HB3049 Detail]
Download: Texas-2015-HB3049-Comm_Sub.html
84R21233 BEF-F | |||
By: Darby | H.B. No. 3049 | ||
Substitute the following for H.B. No. 3049: | |||
By: Button | C.S.H.B. No. 3049 |
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relating to a sales and use tax exemption for certain cleaning | ||
services performed for a health care facility. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3502 to read as follows: | ||
Sec. 151.3502. CLEANING SERVICES PERFORMED FOR HEALTH CARE | ||
FACILITY. (a) In this section, "health care facility" has the | ||
meaning assigned by Section 108.002, Health and Safety Code. | ||
(b) The following are exempted from the taxes imposed by | ||
this chapter when performed for a health care facility: | ||
(1) cleaning, janitorial, or custodial services | ||
performed inside the health care facility; or | ||
(2) cleaning patient care equipment, tools, or | ||
devices. | ||
SECTION 2. The change in law made by this Act does 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 immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2015. |