HBA-NMO H.B. 2371 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2371 By: Gutierrez Ways & Means 4/7/1999 Introduced BACKGROUND AND PURPOSE Current law does not exempt diapers from sales tax. This tax may be burdensome to families. H.B. 2371 includes a diaper in a list of items exempt from the imposition of limited sales, excise, and use tax, and deletes insulin from that list. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 151.313(a), Tax Code, to include a diaper in a list of items exempt from the imposition of limited sales, excise, and use tax. Deletes insulin from that list. SECTION 2. Effective date: the first day of the first calendar quarter beginning on or after 90 days after passage. Makes application of this Act prospective. SECTION 3. Emergency clause.