Texas 2017 - 85th Regular

Texas Senate Bill SB1031

Filed
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a deduction under the franchise tax for certain contracts with the federal government.

Impact

The implementation of SB1031 is expected to positively influence the financial landscape for Texas businesses that enter into contracts with the federal government. By allowing these deductions, the bill would lower the effective tax burden, thereby incentivizing businesses to pursue government contracts. Furthermore, the provision that addresses compensation for active-duty military members adds a layer of support for those with military connections, potentially benefiting both businesses and local communities by encouraging employment among veterans and their families.

Summary

SB1031 seeks to amend the Texas Tax Code by introducing a deduction under the franchise tax for specific contracts with the federal government. The bill is designed to support taxable entities by allowing them to deduct certain costs associated with contracts, particularly those that involve compensation for individuals serving in the military or costs related to the Federal Acquisition Regulation. This change is aimed at fostering a favorable environment for businesses engaging in government contracts, potentially contributing to their financial viability and operational efficiency.

Sentiment

The sentiment surrounding SB1031 appears generally positive, particularly among business associations and legislators who advocate for economic growth and support local enterprises. Proponents argue that the bill will reduce financial hurdles for businesses working with federal entities and promote job creation. However, there may be concerns regarding the fairness of tax benefits, as critics could argue that such measures might disproportionately favor larger companies that have the capacity to engage in federal contracting.

Contention

Despite its positive reception, SB1031 is not without contention. Critics may express concerns about the broader implications of providing tax deductions to businesses involved in federal contracts, fearing that it could result in reduced tax revenue for the state. Furthermore, discussions may arise around the ethical considerations of incentivizing companies in a market already ripe with federal opportunities. Overall, while the bill seeks to stimulate economic activity, it must balance business support with the equitable distribution of tax responsibilities.

Companion Bills

TX HB509

Identical Relating to a deduction under the franchise tax for certain contracts with the federal government.

Previously Filed As

TX SB1514

Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land begins to be used for oil and gas operations.

TX SJR51

Proposing a constitutional amendment authorizing the legislature to provide that the eligibility of open-space land for ad valorem taxation on the basis of its productive capacity does not end because an oil and gas lessee begins conducting oil and gas operations on the land if the land otherwise continues to be devoted to farm, ranch, or wildlife management purposes or timber production.

TX HB4054

Relating to the application of sales and use taxes to certain food items.

Similar Bills

No similar bills found.