HB 1632 seeks to amend the Texas Tax Code by introducing an exemption from sales and use taxes for animal food intended for domesticated animals. This means that food purchased for pets and other domesticated animals, such as cats, dogs, or livestock kept as companions or for personal use, would no longer be subject to the taxes imposed under Chapter 151 of the Tax Code. The bill does not retroactively change tax liabilities incurred before its effective date. Taxes accrued prior to September 1, 2025, would still be collected under the existing law, ensuring no disruption in the enforcement of outstanding tax obligations. This proposed exemption aims to alleviate financial burdens on Texans by reducing the cost of caring for their domesticated animals.