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      S.B. No. 1415         AN ACT   relating to the sales tax exemption period for clothing, footwear,   and certain school-related items.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.326(a), Tax Code, is amended to read   as follows:          (a)  The sale of an article of clothing or footwear designed   to be worn on or about the human body is exempted from the taxes   imposed by this chapter if:                (1)  the sales price of the article is less than $100;   and                (2)  the sale takes place during a period beginning at   12:01 a.m. on the first  Friday in August [ before the 15th day   preceding the uniform date prescribed by Section 25.0811(a),   Education Code, without regard to any exception authorized by that   section, before which a school district may not begin instruction   for the school year, ] and ending at 12 midnight on the following   Sunday.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act.  That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 3.  This Act takes effect September 1, 2025.             ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.B. No. 1415 passed the Senate on   April 10, 2025, by the following vote: Yeas 30, Nays 0; and that   the Senate concurred in House amendment on May 5, 2025, by the   following vote: Yeas 31, Nays 0.       ______________________________   Secretary of the Senate                I hereby certify that S.B. No. 1415 passed the House, with   amendment, on April 29, 2025, by the following vote: Yeas 146,   Nays 0, two present not voting.       ______________________________   Chief Clerk of the House            Approved:     ______________________________                Date       ______________________________              Governor