Condoms, tampons, diapers, taxes — what will the Texas Legislature do?

Hygiene may be a big topic in the Texas Legislature this year.

There are proposals on the table to give Texans a tax-break year-round on several items relating to bodily functions — condoms, diapers and feminine hygiene products such as tampons and sanitary napkins.

“These are not luxury items,” said state Rep. Donna Howard, D-Austin, who filed measures to eliminate state taxes on these products. “These are required items … that are medical necessities.

“This is about being fair with consumers,” she said. “This is a little bit of a break for everyday Texans.”

The question now is whether 2017 is the right time to end taxes on these products, which generate millions of dollars in revenue for Texas each year, as state budget writers try to reconcile growing needs with slumping oil and gas revenues.

“Obviously, there are always conflicting goals with taxes — the goal to reduce them as much as possible while keeping the revenue needed to fund essential programs,” said Jim Riddlesperger, a political science professor at Texas Christian University. “And sales taxes can be used to encourage certain activities while discouraging others.”

A variety of health supplies in Texas already are exempt from state sales and use taxes, such as cold medicine, insulin, prescription drugs and dietary supplements.

Items not included in the tax-free category include feminine hygiene products, child and adult diapers, and condoms.

“I’m cognizant of needing to maintain the revenue stream,” Howard said. “But I think there are other things that perhaps would be better to bring in taxes.”

Tampon tax

Efforts to eliminate the tax on feminine hygiene products — which range from tampons and sanitary napkins to menstrual cups and menstrual sponges — are underway in a handful of other states including Colorado, Michigan and Utah.

“Having a period is not a choice and these products are a necessity,” Colorado Rep. Susan Lontine, D-Denver, said as a proposal moves through the Legislature there. “We shouldn’t tax a woman for being a woman.”

In Texas, there appears to be a bipartisan effort to eliminate the so-called tampon tax, as both Republicans and Democrats have filed bills — or signed on to already existing bills — to do just that.

Among those filing similar proposals: state Reps. Howard; Carol Alvarado, D-Houston; Ryan Guillen, D-Rio Grande City; Drew Springer, R-Muenster; and Gene Wu, D-Houston, along with state Sens. Sylvia Garcia, D-Houston, and Jose Rodriguez, D-El Paso.

Several Tarrant County lawmakers — state Reps. Giovanni Capriglione, R-Southlake; Nicole Collier, D-Fort Worth; Jonathan Stickland, R-Bedford; and Chris Turner, D-Grand Prairie — signed on as co-authors to Howard’s bill.

Stickland said he is supporting this bill because his office received so much feedback from constituents who want the tax eliminated.

“There are very few bills that I received more constituent feedback on,” he said.

Preliminary estimates show eliminating this tax in Texas could cost the state nearly $34.8 million over the next two years, according to Texas Comptroller reports.

House Bill 219 has been referred to the House Ways and Means Committee for consideration.

Condom tax

Condoms once were included in the tax-free list of over the counter health items geared to prevent sexually transmitted diseases, but at some point were dropped from the Texas list.

And while Howard said eliminating the tax on condoms won’t make the birth-control product significantly less expensive, she said she believes this product is a “medical necessity.”

“It’s a product we want people to use to prevent the spread of sexually transmitted diseases … and to prevent unintended, unplanned pregnancies,” Howard said. “We have very high rates of teen pregnancy in our state.”

Preliminary estimates show eliminating this tax in Texas could cost the state about $14.7 million over the next two years, Texas Comptroller data shows.

HB 1579 has been filed but has not yet been assigned to a committee for review.

Diaper tax

Also on tap is a proposal to eliminate sales and use taxes on diapers for children and adults, which includes an “absorbency undergarment or a guard or pad used for protection against urinary or colonic leakage,” according to the proposal.

“I am a grandmother now and I see the expense that is incurred by my children buying diapers for their babies,” Howard said, adding that she also realizes many aging Texans are dependent on adult diapers. “This is a necessity. It’s not a luxury item.

“These are things you can’t go out in public without.”

Preliminary estimates show eliminating this tax in Texas could cost the state $94.3 million over the next two years, according to Texas Comptroller data.

HB 221 has been referred to the Ways and Means Committee for review.

This story was originally published February 17, 2017 at 2:37 PM with the headline "Condoms, tampons, diapers, taxes — what will the Texas Legislature do?."