Texas 2023 - 88th Regular

Texas House Bill HB2482

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

Caption

Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.

Impact

The passing of HB 2482 is expected to have significant implications for state laws governing sales and use tax exemptions. If enacted, it will modify current tax statutes to exempt specified personal properties used by data centers, thereby promoting the growth of this sector within the state. This change is anticipated to stimulate economic activity by attracting investments from companies looking to establish or expand their data processing capabilities in Texas. The bill's supporters argue that it will create jobs and foster innovation by bolstering the state's tech infrastructure.

Summary

House Bill 2482 aims to temporarily exempt certain tangible personal property related to data centers from the sales and use tax in Texas. The purpose of this bill, as articulated by its proponents, is to enhance the state's attractiveness for colocated data centers, a critical segment of the technology and data management industry. This legislative proposal builds upon prior initiatives, such as House Bill 1223 from 2013, which also provided sales tax exemptions for such facilities. By fostering favorable tax conditions, the bill seeks to strengthen Texas's competitive edge in retaining and attracting these important technological hubs.

Sentiment

The sentiment around HB 2482 appears to be primarily positive among those directly involved in the technology and data center industries. Industry representatives, such as executives from major data center companies, have testified in favor of the bill, emphasizing its potential to reduce operational costs and enhance service capacities. However, there may be concerns from those opposed to tax incentives, citing issues related to equity in tax policy and the potential impacts on state revenue. Overall, the prevailing view among supporters is that the economic benefits of encouraging data center growth outweigh these concerns.

Contention

Notable points of contention surrounding HB 2482 involve the broader implications of tax incentives for specific sectors. Critics may question whether such exemptions are the best mechanism for economic development or if they risk creating an uneven playing field. Proponents, however, argue that without these incentives, Texas may lose out on crucial opportunities to attract high-tech investments that could yield long-term benefits for the state's economy. The debate also raises questions about balancing tax policy with the need for adequate funding for public services.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 359
    • Section: 3595

Companion Bills

TX SB1143

Identical Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.

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