Texas 2025 - 89th Regular

Texas Senate Bill SB2182

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

Caption

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

Impact

The introduction of this tax credit would amend the Tax Code of Texas by adding a new subchapter dedicated to tax benefits for businesses that hire apprentices in broadband utility roles. Eligible businesses must employ apprentices for a minimum of three months and provide them with training in specific, relevant skills, such as pole climbing and rigging. The credit is valued at $5,000 per qualifying apprentice, with an overall cap of $10 million on credits awarded in any state fiscal biennium. This encourages businesses to actively engage in workforce development within the broadband sector, which has implications for job growth and infrastructure improvement in Texas.

Summary

SB2182 is a legislative proposal aiming to introduce a franchise tax credit for taxable entities that employ qualifying apprentices in the field of broadband utility engineering and construction. This bill is designed to promote the employment of apprentices who are engaged in industry-recognized apprenticeship programs. By providing financial incentives in the form of tax credits, the bill seeks to increase job opportunities and support the training of a skilled workforce necessary for expanding broadband infrastructure across the state of Texas.

Contention

As with many legislative proposals, there may be points of contention surrounding SB2182. Detractors could argue that while the intention of supporting apprenticeship is commendable, the financial implications for the state treasury must also be considered, given the $10 million cap on credits. Concerns may arise regarding the effectiveness of the tax credit in increasing the actual number of skilled workers in the broadband sector. Additionally, discussions may center around the adequacy of the qualifications for apprentices and whether the bill sufficiently addresses varied needs across different regions in Texas. These discussions will ultimately shape the future of thrift and skills training measures as they relate to technology and broadband expansion.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

TX HB966

Relating to providing a sales and use tax refund or franchise tax credit for businesses that employ certain apprentices.

TX SB685

Relating to providing a sales and use tax refund or franchise tax credit for businesses that employ certain apprentices.

TX HB3605

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

TX HB4741

Relating to the employment of apprentices on certain public works projects.

TX HB3785

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

AR SB390

To Establish The State Apprenticeship Agency Act.

TX HB1127

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

TX SB1620

Relating to the establishment of the Texas forensic analyst apprenticeship pilot program.