Monitoring the Session

HB 1632

bill ending sales tax on food for domesticated animals

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Mary E. GonzálezDHouse 75

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to an exemption from sales and use taxes for animal food intended for consumption by domesticated animals.

Caption from analyzed text · version I.

Summary

Pet food and feed, tax free.

The bill exempts animal food meant for domesticated animals from Texas state sales and use taxes. It touches pet owners and anyone buying feed for domesticated animals, plus the retailers who collect the tax. Starting September 1, 2025, those purchases would no longer carry state sales tax, while taxes owed before that date are still due.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on Mar 24, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB1632 · 2024-12-16

SOLD BY

Rep. Mary E. GonzálezDHouse 75 Rep. Lulu FloresDHouse 51

ITEM

relating to an exemption from sales and use taxes for animal food intended for consumption by domesticated animals.

WHAT IT DOES

Pet food and feed, tax free.

The bill exempts animal food meant for domesticated animals from Texas state sales and use taxes. It touches pet owners and anyone buying feed for domesticated animals, plus the retailers who collect the tax. Starting September 1, 2025, those purchases would no longer carry state sales tax, while taxes owed before that date are still due.

CHARGES

[ ] NONE FOUND

TOTAL

Net to General Revenue · FY 2026($312,800,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · March 23, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1632, As Introduced: a negative impact of ($668,370,000) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Tax Reduction and Excellence in Education Fund (TREE) of ($24,250,000) for the 2026-27 biennium. Any loss to the TREE must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · ($312,800,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Mary E. González

Donors

Texas Trial Lawyers Association PAC$10KCoalition for Working Families PAC$10KTexas Sands PAC$8K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 16, 2024 to Jun 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$10,000.00

Texas Trial Lawyers Association PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Mar 30, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985912, 101032788, 101058648.

Coalition for Working Families PAC$10,000.00

Coalition for Working Families PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 24 other sitting lawmakers.

Derived recipient stock · Dec 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Jan 5, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101058648.

Texas Sands PAC$8,000.00

Texas Sands PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jul 22, 2024 to Dec 9, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985912.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Mar 30, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985912, 101032788, 101058648.

×

Coalition for Working Families PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 24 other sitting lawmakers.

Derived recipient stock · Dec 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Jan 5, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101058648.

×

Texas Sands PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jul 22, 2024 to Dec 9, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985912.

Votes

No floor vote loaded for this bill.

Fiscal
Net to General Revenue · FY 2026($312,800,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · March 23, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1632, As Introduced: a negative impact of ($668,370,000) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Tax Reduction and Excellence in Education Fund (TREE) of ($24,250,000) for the 2026-27 biennium. Any loss to the TREE must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · ($312,800,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Dec 16, 2024

03/24/2025 H Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Animals

Taxation--Sales

FOOD

Text

The text as introduced · 164 words

89R6022 CJD-D

By: González of El Paso
H.B. No. 1632

A BILL TO BE ENTITLED

AN ACT

relating to an exemption from sales and use taxes for animal food

intended for consumption by domesticated animals.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended

by adding Section 151.360 to read as follows:

Sec. 151.360. ANIMAL FOOD INTENDED FOR CONSUMPTION BY

DOMESTICATED ANIMALS. Animal food that is intended for consumption

by domesticated animals is exempted from the taxes imposed by this

chapter.

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.