Texas 2025 - 89th Regular

Texas House Bill HB1879

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

Caption

Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

Impact

The bill is expected to have significant implications for state laws regarding tax credits and economic incentives. If enacted, it would align with broader initiatives to address food deserts, which are often linked to higher rates of nutrition-related health issues. The legislation could also have a ripple effect on local economies by promoting job creation in grocery stores and potentially transforming the food retail landscape in low-access areas. Additionally, there could be wider social benefits as residents gain better access to healthy food options, which is essential for overall well-being.

Summary

House Bill 1879 seeks to create a franchise tax credit for businesses that establish grocery stores or healthy corner stores in designated food deserts. This legislation is aimed at combating food insecurity by incentivizing retailers to open locations in areas lacking access to fresh and healthy food options. Supporters of the bill argue that by offering financial incentives, it will help stimulate economic growth in underserved communities while improving residents' access to nutritious foods, which has positive implications for public health.

Contention

While the bill has garnered support from various stakeholders, including local governments and public health advocates, some opponents express concerns regarding the potential effectiveness of tax credits in genuinely improving food access. Critics argue that there should be more comprehensive strategies that go beyond mere tax incentives to ensure that grocery stores are not only opened but also sustainably operated in food deserts. Furthermore, concerns exist about whether the provisions of the bill adequately address the needs of all types of food deserts, particularly in more rural or suburban locales.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

TX SB2294

Identical Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

Previously Filed As

TX HB1118

Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

TX HB2509

Relating to the establishment of a grocery access investment fund program.

TX HB3874

Relating to the establishment of a grocery access investment fund program.

TX HB4747

Relating to a franchise tax credit for taxable entities that provide child care.

TX SB1476

Relating to a franchise tax credit for taxable entities that purchase certain theft deterrent and property loss prevention equipment.

TX HB4482

Relating to a franchise tax credit for a taxable entity that employs certain former offenders.

TX SB1748

Relating to a franchise tax credit for a taxable entity that employs certain former offenders.

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 HB3785

Relating to a franchise tax credit for taxable entities that employ certain apprentices.

TX HB4809

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

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