Bill > HB235

This bill creates a sales and use tax exemption for qualified disabled veterans in Texas, specifically for those with a 100% disability rating. Under the new law, these veterans can be exempt from sales taxes on up to $25,000 of taxable items per calendar year, but they must complete and present a special exemption certificate form developed by the Texas Comptroller at the time of purchase. The exemption can be used by the disabled veteran or by a person authorized to make purchases on their behalf. The bill defines a "qualified disabled veteran" as a disabled veteran with a 100% disability rating, and requires the Comptroller to create and make available an online exemption certificate form. The law will take effect on January 1, 2026, with the Comptroller required to post the exemption certificate form no later than December 31, 2025. The bill specifies that this change does not affect any tax liabilities that existed before the law's effective date, ensuring existing tax obligations remain unchanged.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB235