Bill > HB235

This bill creates a sales and use tax exemption for totally disabled veterans in Texas, specifically for qualified disabled veterans with a 100% disability rating. Under the new law, a qualified disabled veteran or a person authorized to make purchases on their behalf can be exempt from sales taxes on up to $25,000 worth of taxable items in a calendar year, provided they complete and sign a special exemption certificate form developed by the Texas Comptroller. The exemption will take effect on January 1, 2026, and the Comptroller is required to make the exemption certificate available on their website by December 31, 2025. The bill defines a "qualified disabled veteran" as a disabled veteran with a 100% disability rating, using definitions from existing Texas tax law. The legislation does not affect tax liabilities that accrued before the effective date, and it will generally take effect 91 days after the end of the legislative session.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HB235