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Bill

HB 2481

Relating to the exemption from sales and use taxes for clothing, footwear, and certain school-related items.

89th Legislature (2025) Introduced by Pat Curry

Exempts clothing, footwear, and school supplies from Texas sales tax, reducing costs for families but decreasing state revenue by an unspecified amount.

Left pending in committee
#schoolclothes&schoolsupplies(s0009) #taxation--sales(i0800)
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WeVote Research Nonpartisan
Bill Summary · HB 2481

Legislative bill overview

HB 2481 would exempt clothing, footwear, and certain school-related items from Texas sales and use taxes. The bill establishes a tax holiday or permanent exemption for these essential goods, reducing the tax burden on purchases in these categories.

Why is this important

Clothing and school supplies represent recurring expenses for families, particularly lower-income households that spend a larger percentage of income on these necessities. This exemption could provide meaningful financial relief while potentially affecting state revenue and tax competition with neighboring states that offer similar exemptions.

Potential points of contention

  • Revenue impact: The bill would reduce state tax revenue; the fiscal note would clarify the cost and whether it's sustainable given current budget constraints
  • Definition scope: The bill's definitions of "certain school-related items" may be ambiguous—disagreement could arise over which items qualify (e.g., computers, uniforms, general supplies)
  • Fairness arguments: Some may argue tax exemptions primarily benefit those who can afford new clothing/supplies, while others contend they're regressive and should be temporary holiday periods rather than permanent exemptions

Compiled from official sources — confirm details with the bill’s official record.

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