SB1415

The holiday begins at 12:01 a.m. on the first Friday in August and ends at midnight on the following Sunday. Previously its start was calculated from the statutory uniform school-start date. The existing clothing and footwear price limit remains less than $100 per article, not $100 or less. Existing exclusions for specified athletic/protective items, accessories and rentals are unchanged. Qualifying school supplies and school backpacks follow the same period through their existing cross-reference, with their own student-use and under-$100 requirements. Final law; Clothing rules and exclusions; School supplies and backpacks.

The introduced, Senate committee and Senate-passed versions instead used the Friday immediately before the first Saturday after July 30, a formula that could begin in July. The House committee substitute changed that to the first Friday in August, and that wording became law. The Senate concurred in the House change; no separate floor amendments are listed in the amendment index. Introduced; Senate committee; Senate-passed; House substitute; Final law; Version index; Amendment index.

Tax liabilities that accrued before September 1, 2025 remain governed by the former law, including collection and civil or criminal enforcement. The act does not create a refund for purchases outside a qualifying holiday. Final law, sections 2–3.

Compare the published text versions in the official text index. A change is not attributed to a specific amendment here without a verified record.

The April 25 House-substitute fiscal note explains that the holiday dates stay the same as under the old rule in 2026 and 2027, but move one week earlier in 2028–2030. Earlier timing may help families whose schools start early buy qualifying items before classes begin; it does not guarantee the holiday precedes every school opening or increases every household’s savings. Retailers must use the new calendar rule. House-substitute fiscal note; Final law.

The same fiscal note anticipates no state or local fiscal implication. It acknowledges that earlier timing could increase tax-exempt purchases in affected years, but does not expect a significant revenue effect. The introduced-version note likewise expected no revenue impact because duration and item eligibility were unchanged, although its proposed date formula differed. These are estimates, not an appropriation or a quantified promise of consumer savings. House-substitute fiscal note; Introduced fiscal note.