Texas 2023 - 88th Regular

Texas Senate Bill SB1243

Filed
2/27/23  
Out of Senate Committee
3/30/23  
Voted on by Senate
4/18/23  
Out of House Committee
5/5/23  
Voted on by House
5/9/23  
Governor Action
5/23/23  

Caption

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

Impact

If enacted, SB 1243 would facilitate a more favorable tax environment for entities receiving federal broadband grants. By exempting these funds from the franchise tax, the bill aims to streamline the financial processes associated with broadband deployment. This legislation is expected to enhance broadband access across the state, addressing the longstanding issues of connectivity and infrastructure inadequacies in rural and underserved areas. The exclusion of these funds from taxation is likely to incentivize private sector investment in broadband infrastructure development.

Summary

Senate Bill 1243 aims to amend the Texas Tax Code to exclude certain broadband deployment grants from the state franchise tax. The bill is designed to encourage investment in broadband infrastructure throughout Texas by ensuring that federal funds designated for broadband deployment, such as those provided under the Infrastructure Investment and Jobs Act, will not be taxed by the state. This measure is particularly relevant as it responds to the significant federal investment in connectivity infrastructure, allocating over $45 billion specifically for broadband efforts across the United States.

Sentiment

The sentiment surrounding SB 1243 appears to be predominantly positive, particularly among supporters of increased broadband access. Legislators advocating for the bill view it as a necessary step toward modernizing Texas's infrastructure and mitigating the digital divide. Concerns are primarily focused on ensuring that all Texans have equitable access to high-speed internet, which has become essential for education, employment, and economic growth. While the bill has garnered strong bipartisan support, there are discussions about its implementation and the potential for local impacts.

Contention

Notable points of contention may arise over the bill's long-term effectiveness in expanding broadband access. While proponents argue that tax exemptions will stimulate investment, critics might question whether these incentives are sufficient to overcome regulatory or market barriers to broadband deployment. Additionally, any future assessments of the bill's impact will likely need to consider how effectively it translates federal funding into tangible improvements in local broadband service and access, particularly in the most underserved regions.

Texas Constitutional Statutes Affected

Tax Code

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

Companion Bills

TX HB2859

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.