HBA-RBT, NMO C.S.H.B. 2371 76(R)BILL ANALYSIS Office of House Bill AnalysisC.S.H.B. 2371 By: Gutierrez Ways & Means 4/9/1999 Committee Report (Substituted) BACKGROUND AND PURPOSE Current law does not exempt diapers from sales tax. This tax may be burdensome to families. C.S.H.B. 2371 includes a diaper other than a diaper purchased, sold, or used by a diaper service, in the list of items exempt from the imposition of limited sales, excise, and use tax. 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 other than a diaper purchased, sold, or used by a diaper service in the list of items exempt from the imposition of limited sales, excise, and use tax. 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. COMPARISON OF ORIGINAL TO SUBSTITUTE The substitute differs from the original in SECTION 1 reinstating insulin to the list of exempt items, and redesignating Subdivision (2) (Diapers) to Subdivision (11).