Taxation--franchise

State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that pay the expenses of or provide paid leave to an employee who donates an organ. [HB-5618] [Taxes ] [Healthcare ] [Labor, Jobs, Employment ] [Small Business ]
Relating to a franchise tax credit for taxable entities that pay the expenses of or provide paid leave to an employee who donates an organ.

  

Sponsored by: Rep. Josey Garcia Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes. [SB-32] [Taxes ] [Property Tax ] [Small Business ] [Finance ] [Economic Development ]
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.

  

Sponsored by: Sen. Lois Kolkhorst Referred To Ways & Means on 04/22/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax. [SB-2774] [Taxes ] [Small Business ]
Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax.

  

Sponsored by: Rep. Drew Darby Effective On . . . . . . . . . . . . . . . January 1, 2027 on 05/24/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that operate an on-site child-care center for use by the entity's employees. [HB-5272] [Taxes ] [Labor, Jobs, Employment ] [Children and Youth ] [Family-Related Legislation ] [Small Business ]
Relating to a franchise tax credit for taxable entities that operate an on-site child-care center for use by the entity's employees.

  

Sponsored by: Rep. Mary Gonzalez Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise or insurance premium tax credit for certain housing developments. [SB-2814] [Housing ] [Taxes ] [Insurance ] [Construction ] [Economic Development ]
Relating to a franchise or insurance premium tax credit for certain housing developments.

  

Sponsored by: Sen. Carol Alvarado Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for certain child-care centers that increase their capacity to care for children. [HB-5273] [Taxes ] [Children and Youth ] [Small Business ] [Labor, Jobs, Employment ] [Economic Development ] [Funding ] [Grants ] [Family-Related Legislation ]
Relating to a franchise tax credit for certain child-care centers that increase their capacity to care for children.

  

Sponsored by: Rep. Mary Gonzalez Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the minimum revenue calculation subject to the Texas Franchise Tax. [HB-5181] [Taxes ] [Finance ] [Small Business ]
Relating to the minimum revenue calculation subject to the Texas Franchise Tax.

  

Sponsored by: Rep. Jay Dean Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that construct a nuclear project. [HB-5120] [Energy ] [Taxes ] [Construction ]
Relating to a franchise tax credit for taxable entities that construct a nuclear project.

  

Sponsored by: Rep. Cody Harris Read First Time on 04/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the franchise and insurance premium tax credit for the certified rehabilitation of certified historic structures. [SB-2606] [Taxes ] [Insurance ] [Real Estate ] [Construction ] [Community Development ] [Economic Development ] [Arts and Culture ]
Relating to the franchise and insurance premium tax credit for the certified rehabilitation of certified historic structures.

  

Sponsored by: Sen. Cesar Blanco Read First Time on 04/03/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert. [SB-2294] [Taxes ] [Food ] [Community Development ] [Economic Development ] [Small Business ]
Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

  

Sponsored by: Sen. Borris Miles Read First Time on 03/25/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses. [HB-4393] [Taxes ] [Finance ] [Technology and Innovation ] [Small Business ] [Economic Development ]
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.

  

Sponsored by: Rep. Charlie Geren Read First Time on 04/01/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses. [SB-2206] [Taxes ] [Finance ] [Technology and Innovation ] [Small Business ] [Economic Development ]
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.

  

Sponsored by: Sen. Joan Huffman Effective On 1/1/26 on 06/22/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs. [SB-2182] [Taxes ] [Telecommunications ] [Labor, Jobs, Employment ] [Construction ] [Technology and Innovation ] [Small Business ] [Economic Development ]
Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

  

Sponsored by: Sen. Bob Hall Read First Time on 03/24/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to employer incentive payments for child care for employees, including creating an employer child-care contribution partnership program and a franchise tax credit for taxable entities that make certain employer child-care contributions; authorizing a civil penalty. [SB-2164] [Labor, Jobs, Employment ] [Taxes ] [Children and Youth ] [Funding ] [Grants ] [Human Services ] [Small Business ]
Relating to employer incentive payments for child care for employees, including creating an employer child-care contribution partnership program and a franchise tax credit for taxable entities that make certain employer child-care contributions; authorizing a civil penalty.

  

Sponsored by: Sen. Cesar Blanco Read First Time on 03/24/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations. [SB-2018] [Taxes ] [Family-Related Legislation ] [Funding ] [Grants ]
Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

  

Sponsored by: Sen. Bryan Hughes Effective On . . . . . . . . . . . . . . . June 1, 2026 on 06/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for certain watershed protection activities. [HB-3830] [Taxes ] [Water ] [Environmental ]
Relating to a franchise tax credit for certain watershed protection activities.

  

Sponsored by: Rep. Pat Curry Placed On General State Calendar on 05/14/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the repeal of the requirement that certain entities subject to the franchise tax must file a public information report with the comptroller of public accounts. [SB-1875] [Taxes ]
Relating to the repeal of the requirement that certain entities subject to the franchise tax must file a public information report with the comptroller of public accounts.

  

Sponsored by: Sen. Charles Perry Read First Time on 03/17/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator. [HB-3684] [Finance ]
Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.

  

Sponsored by: Rep. Angie Button Laid On The Table Subject To Call on 04/28/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs. [HB-3605] [Taxes ] [Telecommunications ] [Labor, Jobs, Employment ] [Construction ] [Technology and Innovation ] [Small Business ] [Economic Development ]
Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

  

Sponsored by: Rep. Chris Turner Considered In Formal Meeting on 05/07/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a franchise tax credit for taxable entities that subsidize child-care costs of the entities' employees. [SB-1803] [Taxes ] [Labor, Jobs, Employment ] [Children and Youth ] [Family-Related Legislation ]
Relating to a franchise tax credit for taxable entities that subsidize child-care costs of the entities' employees.

  

Sponsored by: Sen. Carol Alvarado Read First Time on 03/13/2025

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