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Bills · 2025-2026 Regular Session

AB 423

Died at session end Official bill text Atom feed

Relating to: an annual back-to-school sales tax holiday and making an appropriation. (FE)

County — Finance Legislature — Tax exemptions joint survey committee on Municipality — Finance Revenue department of Sales tax School — Supplies

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill creates an annual back-to-school sales tax holiday for the three-day period beginning on the first Friday in August and ending on the following Sunday. During that period, clothing having a sales price of no more than $150 and school supplies having a sales price of no more than $100 are exempt from the sales and use tax. The bill also requires the Department of Revenue to annually estimate the amount that sales and use tax receipts by counties and municipalities that impose a sales and use tax decrease due to the back-to-school sales tax holiday, and DOR must annually distribute those amounts to the counties and municipalities.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Anderson (D) , Brown (D) , Clancy (D) , DeSmidt (D) , Fitzgerald (D) , Goodwin (D) , J. Jacobson (D) , Joers (D) , Johnson (D) , Miresse (D) , Ortiz-Velez (D) , Palmeri (D) , Roe (D) , Snodgrass (D) , Spaude (D) , Subeck (D) , Udell (D)

12 cosponsors

Dassler-Alfheim (D) , Drake (D) , Habush Sinykin (D) , Hesselbein (D) , Keyeski (D) , L. Johnson (D) , Pfaff (D) , Ratcliff (D) , Sheehan (D) , Sinicki (D) , Smith (D) , Wall (D)

Full history

  1. Sep 15, 2025 · Assembly

    Introduced by Representatives J. Jacobson, Brown, Spaude, Palmeri, Goodwin, Udell, Fitzgerald, Miresse, Snodgrass, Joers, Subeck, DeSmidt, Roe, Johnson, Clancy, Ortiz-Velez and Anderson; cosponsored by Senators Pfaff, Keyeski, Wall, Dassler-Alfheim, Drake, Hesselbein, Ratcliff, L. Johnson and Habush Sinykin

  2. Sep 15, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Oct 3, 2025 · Assembly

    Fiscal estimate received

  4. Oct 14, 2025 · Assembly

    Representative Sinicki added as a coauthor

  5. Oct 28, 2025 · Assembly

    Representative Sheehan added as a coauthor

  6. Mar 19, 2026 · Assembly

    Senator Smith added as a cosponsor

  7. Mar 23, 2026 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1