Bill > HJR78

This joint resolution proposes a constitutional amendment to prohibit the Texas Legislature from imposing state taxes on specific categories of goods and services that were not taxed as of January 1, 2025. Specifically, the amendment would prevent taxation of food and drinks, medicine, and child-care services that were not subject to taxation under Chapter 151 of the Tax Code at that time. The resolution includes a temporary provision that would cause any general law violating this prohibition to expire on January 1, 2027, and the entire amendment itself would expire on December 31, 2027. The proposed constitutional amendment would be submitted to Texas voters for approval at an election on November 4, 2025, with the ballot language clearly stating the purpose of prohibiting taxation on these specified items. This measure aims to provide long-term protection against new taxes on essential goods and services that were previously exempt from state taxation.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR78