---
type: "Bill"
title: "Relating to the applicability of the sales and use tax to medical or dental billing services."
description: "Relating to the applicability of the sales and use tax to medical or dental billing services."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "HB 1445"
citation: "Texas HB 1445 (87)"
classification: ["bill"]
subjects: ["DENTAL SERVICES (S8594)", "Health Care Providers (I0387)", "Human Services--General (I0920)", "Insurance--Health & Accident (I0422)", "Taxation--Sales (I0800)"]
status: "enacted"
primary_sponsors: ["Allison", "Meyer", "Nichols", "Oliverson", "Swanson"]
version_count: 5
action_count: 45
vote_count: 1
first_action: "2021-01-28"
last_action: "2021-04-30"
source: "openstates"
source_identifier: "ocd-bill/33cbfcb5-fb9b-4cc0-8bb7-063230884379"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/house_bills/HB01400_HB01499/HB 1445.xml"
source_hash: "3dc3ba1c660037e1d8d3238bf866d94d11bf0813c03aa4ae4d94ccf5b395105a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---

# Texas HB 1445 (87) — Relating to the applicability of the sales and use tax to medical or dental billing services.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01445I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01445E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01445H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01445S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01445F.HTM)

## Votes

- passage — **147–0** (pass) · lower

## Sponsors

- Allison — primary (person)
- Meyer — primary (person)
- Nichols — primary (person)
- Oliverson — primary (person)
- Swanson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-28** Filed `filing`
- **2021-03-05** Read first time `introduction, reading-1`
- **2021-03-05** Referred to Ways & Means `referral-committee`
- **2021-03-15** Considered in public hearing
- **2021-03-15** Committee substitute considered in committee
- **2021-03-15** Testimony taken/registration(s) recorded in committee
- **2021-03-15** Left pending in committee
- **2021-03-18** Considered in formal meeting
- **2021-03-18** Committee substitute considered in committee
- **2021-03-18** Reported favorably as substituted `committee-passage-favorable`
- **2021-03-24** Comte report filed with Committee Coordinator
- **2021-03-25** Committee report distributed
- **2021-03-25** Committee report sent to Calendars
- **2021-04-01** Considered in Calendars
- **2021-04-06** Placed on General State Calendar
- **2021-04-06** Read 2nd time `reading-2`
- **2021-04-06** Passed to engrossment
- **2021-04-07** Read 3rd time `reading-3`
- **2021-04-07** Passed `passage`
- **2021-04-07** Record vote
- **2021-04-07** Reported engrossed
- **2021-04-08** Received from the House `introduction`
- **2021-04-08** Read first time `introduction, reading-1`
- **2021-04-08** Referred to Finance `referral-committee`
- **2021-04-12** Scheduled for public hearing on . . .
- **2021-04-12** Considered in public hearing
- **2021-04-13** Reported favorably w/o amendments `committee-passage-favorable`
- **2021-04-13** Recommended for local & uncontested calendar
- **2021-04-13** Committee report printed and distributed
- **2021-04-19** Placed on local & uncontested calendar
- **2021-04-19** Laid before the Senate
- **2021-04-19** Read 2nd time & passed to 3rd reading
- **2021-04-19** Vote recorded in Journal
- **2021-04-19** Three day rule suspended
- **2021-04-19** Record vote
- **2021-04-19** Read 3rd time `reading-3`
- **2021-04-19** Passed `passage`
- **2021-04-19** Record vote
- **2021-04-20** Senate passage reported
- **2021-04-20** Reported enrolled
- **2021-04-21** Signed in the House
- **2021-04-21** Signed in the Senate
- **2021-04-21** Sent to the Governor `executive-receipt`
- **2021-04-30** Signed by the Governor `executive-signature`
- **2021-04-30** Effective on 1/1/22 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/33cbfcb5-fb9b-4cc0-8bb7-063230884379`. Confidence: reported (aggregated from official Texas legislature records).