Starts the Friday before the first Saturday after July 30. Got that?
The bill changes when Texas's back-to-school sales tax holiday on clothing and shoes under $100 happens. Instead of tying the weekend to the state's earliest school start date, it sets the holiday to begin on the Friday before the first Saturday after July 30 and run through that Sunday. Shoppers and retailers get a fixed, predictable weekend in late July or early August, starting with the 2025 tax year rules on September 1, 2025.
relating to the sales tax exemption period for clothing, footwear,
and certain school-related items.
WHAT IT DOES
Starts the Friday before the first Saturday after July 30. Got that?
The bill changes when Texas's back-to-school sales tax holiday on clothing and shoes under $100 happens. Instead of tying the weekend to the state's earliest school start date, it sets the holiday to begin on the Friday before the first Saturday after July 30 and run through that Sunday. Shoppers and retailers get a fixed, predictable weekend in late July or early August, starting with the 2025 tax year rules on September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal implication to the State is anticipated.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
SB 1415 (Hughes) Relating to the sales tax exemption period for clothing, footwear, and certain school-related items. (viva voce vote) (30-0) (30-0)
Published stock of positions for this vote, except where marked derived.
Yea: 30 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
SB 1415 (Hughes) Relating to the sales tax exemption period for clothing, footwear, and certain school-related items. (viva voce vote) (30-0) (30-0)
Published stock of positions for this vote, except where marked derived.
Yea: 30 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
SB 1415 (Hughes) Relating to the sales tax exemption period for clothing, footwear, and certain school-related items. (viva voce vote) (30-0) (30-0)
Published stock of positions for this vote, except where marked derived.
Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Witnesses4
For
2
Against
0
On
2
Names
For
City of Dallas1 registration
Texas PTA1 registration
On
Comptroller of Public Accounts2 registrations
Sources
4 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
89R13564 JBD-D
By: Hughes
S.B. No. 1415
A BILL TO BE ENTITLED
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 Friday immediately preceding the first Saturday
that follows July 30 [ 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.
Monitoring 
