Texas 2011 - 82nd Regular

Texas House Bill HB1411

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

Caption

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

Impact

The enactment of HB1411 is significant as it perpetuates the current standards that allow certain businesses, earning below $1 million in revenue, to be exempt from franchise taxes. This not only alleviates potential financial burdens for small business owners but also encourages entrepreneurship and growth within the local economy. The bill is part of a broader effort within the legislature to boost economic resilience among smaller businesses, especially after periods of economic downturn.

Summary

House Bill 1411 pertains to the retention of a $1 million total revenue exemption for the franchise tax in Texas. This bill aims to reinforce a tax structure that simplifies the burden for small businesses by maintaining the exemption threshold. The overarching intent of HB1411 is to ensure that smaller enterprises can operate without the added financial strain that taxation might impose, particularly during challenging economic times.

Sentiment

Overall, the sentiment surrounding HB1411 appears to be positive, particularly among business advocacy groups and small business owners who see the retention of the exemption as a victory for economic growth and stability. Advocates argue that maintaining the exemption is essential for ensuring that small businesses can thrive without the hindrance of tax obligations that typically impact larger entities.

Contention

However, there are points of contention regarding the long-term implications of such tax exemptions. Critics argue that while the bill supports small businesses, it may also contribute to budgetary constraints on the state, particularly if revenue generation is impeded by maintaining numerous exemptions. This tension illustrates a fundamental debate within the legislature about how best to balance the needs of small business interests with the financial requirements and responsibilities of the state.

Companion Bills

TX SB125

Identical Relating to the retention of the $1 million total revenue exemption for the franchise tax.

Previously Filed As

TX HB146

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX SB125

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX HB2776

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX HB262

Relating to the extension of the $1 million total revenue exemption for the franchise tax.

TX HB579

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX HB1187

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX HB476

Relating to the retention of the $1 million total revenue exemption for the franchise tax.

TX HB76

Relating to the $1 million total revenue exemption for the franchise tax.

Similar Bills

No similar bills found.