Texas 2023 - 88th Regular

Texas House Bill HB2859

Filed
2/27/23  
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the franchise tax treatment of certain broadband grants made for the purposes of broadband deployment in this state.

Impact

The bill specifically targets the financial implementation of broadband grants, including those provided by programs such as the Broadband Equity, Access, and Deployment Program and the State Digital Equity Capacity Grant Program. By enabling taxable entities to exclude qualifying broadband grant proceeds from their total revenue calculations, HB2859 is set to positively affect businesses and local governments that are utilizing these funds for broadband deployment. This implies a more favorable financial environment for broadband expansion initiatives, potentially leading to improved access to high-speed internet for Texas residents.

Summary

House Bill 2859 is intended to encourage broadband deployment across Texas by altering the franchise tax treatment of certain grants received for broadband deployment. Currently, there is no exclusion for the franchise tax calculation when entities receive broadband grants under specific federal programs. This bill aims to change that by allowing these grants to be excluded from the total revenue calculations for franchise tax purposes. By removing this tax burden, the bill seeks to promote the state's broadband infrastructure development as part of federal efforts to provide better connectivity.

Sentiment

Overall sentiment regarding HB2859 appears to be positive among those advocating for enhanced broadband access. Supporters argue that by alleviating some of the financial burdens associated with franchise taxes, the bill incentivizes projects aiming to improve connectivity infrastructure. Stakeholders in the telecommunications sector have endorsed the bill, highlighting that ensuring broad access to broadband services is essential for economic growth and community engagement. However, there might be some concerns raised about the effectiveness and execution of related projects facilitated by the grants.

Contention

While the general reception to HB2859 seems favorable, debates might arise concerning the implementation specifics and how such tax exemptions could influence the allocation of funds. Some critics may argue that while the intent is to enhance broadband services, it could inadvertently lead to disparities in infrastructure development between urban and rural areas, should the funding not be distributed equitably. Additionally, as the bill reflects on tax policies, it sparks discussions on accountability measures for entities receiving these exemptions.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section
    • Section: 1011
    • Section: 1012
    • Section: 1013
    • Section: 10132
    • Section: 1011
    • Section: 1012
    • Section: 1013

Companion Bills

TX SB1243

Identical Relating to the franchise tax treatment of certain broadband grants made for the purposes of broadband deployment in this state.

Similar Bills

IL HB1737

BROADBAND DEPLOYMENT ACT

HI HB934

Relating To The Hawaii Broadband And Digital Equity Office.

CA AB1271

Communications: broadband internet service providers.

AZ SB1322

State broadband office; transfer; ADOA

TX SB154

Relating to the creation of the broadband office within the Public Utility Commission of Texas and the establishment of a broadband service investment grant program.

TX HB2423

Relating to the creation of the broadband office within the Public Utility Commission of Texas and the establishment of a broadband service investment grant program.

TX HB5

Relating to the expansion of broadband services to certain areas.

HI SB1062

Relating To The Hawaii Broadband And Digital Equity Office.