Texas 2021 - 87th Regular

Texas House Bill HB1797

Caption

Relating to ad valorem and franchise tax credits for donations to school districts to create or support career and technical education programs or courses.

Impact

The implementation of HB1797 is expected to foster an increase in funding for career and technical education programs across Texas, thereby enhancing the workforce development infrastructure. By incentivizing businesses to contribute financially to education initiatives, the bill seeks to address the skills gap in the labor market by aligning educational opportunities with the needs of employers. This could potentially lead to better employment outcomes for students as they gain access to relevant training and skills needed in the contemporary job market.

Summary

House Bill 1797 aims to provide tax credits for donations made by businesses to support or create career and technical education (CTE) programs in school districts. The bill amends sections of the Texas Tax Code to establish specific guidelines around the tax credits that can be claimed by property owners who are business entities. To qualify for the tax credit, a property owner within the school district must donate funds to help create or expand existing CTE programs, with limits placed on the amount of credit that can be claimed based on the size of the donation.

Contention

Some potential points of contention regarding HB1797 may arise from the reliance on donations from private businesses to fund educational programs. Critics could argue that such a funding model may lead to inequalities in educational quality, especially in districts that are less able to attract business donations. Additionally, opponents might express concerns about the long-term sustainability of CTE programs based on fluctuating economic conditions affecting businesses' capacity to donate.

Companion Bills

TX HJR89

Enabling for Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed by a school district on property owned by a business entity that donates money to the district to create or support career and technical education programs or courses.

Previously Filed As

TX HB4095

Relating to the eligibility of a business entity to receive a credit against the ad valorem taxes imposed by a school district on the business entity's property in exchange for donating equipment to the school district to be used in a course that may lead to a commercial driver's license or commercial learner's permit and providing that such a course may satisfy public high school graduation requirements for electives.

TX SB5

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.

TX SB2539

Relating to the administration, coordination, and support of public higher education, including the public junior college state finance program and an Advanced Career and Education (ACE) scholarship program for students enrolled in dual credit courses.

TX HB5032

Relating to a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and reimbursement to taxing units for the revenue loss incurred as a result of the credit.

TX HB100

Relating to public education and public school finance, including the rights, certification, and compensation of public school educators, contributions by a public school to the Teacher Retirement System of Texas, and an education savings account program for certain children.

TX HB1

Relating to primary and secondary education, including the certification, compensation, and health coverage of certain public school employees, the public school finance system, special education in public schools, the establishment of an education savings account program, measures to support the education of public school students that include certain educational grant programs, reading instruction, and early childhood education, the provision of virtual education, and public school accountability.

TX HB1

Relating to primary and secondary education, including the certification, compensation, and health coverage of certain public school employees, the public school finance system, special education in public schools, the establishment of an education savings account program, measures to support the education of public school students that include certain educational grant programs, reading instruction, and early childhood education, the provision of virtual education, and public school accountability.

TX HB5100

Relating to a one-time credit against the ad valorem taxes imposed by a taxing unit on the residence homestead of a first-time home buyer and to the effect of the credit on the determination of the taxable value of a school district.

TX SB2357

Relating to ad valorem taxation.

TX HB38

Relating to the elimination of certain property taxes for school district maintenance and operations and the provision of public education funding by increasing the rates of certain state taxes.

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