Texas 2011 - 82nd Regular

Texas House Bill HB3608

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 contributions to programs for at-risk youth.

Impact

The introduction of HB 3608 is expected to encourage contributions from businesses to local programs serving at-risk youth. Eligible programs must provide services aimed at education, skill development, and career opportunities for these children. The credit is capped at $5,000, ensuring that a significant but controlled incentive is available to participating businesses. This bill not only seeks to alleviate the social challenges faced by at-risk youth but also aims to bolster local economies by encouraging businesses to invest meaningfully in their communities.

Summary

House Bill 3608 is introduced to create a franchise tax credit for contributions made to programs that support at-risk youth. Specifically, the bill amends Chapter 171 of the Texas Tax Code by adding Subchapter T, which outlines the eligibility and conditions under which taxable entities can claim this credit. The intent of the bill is to incentivize businesses to invest in local community programs aimed at assisting children who are in at-risk situations, thereby fostering community engagement and support for vulnerable populations.

Sentiment

The sentiment surrounding HB 3608 seems generally positive among supporters who see the franchise tax credit as a proactive measure to engage the business community in addressing youth-related challenges. Advocates argue that such tax incentives can lead to greater funding for essential programs that may otherwise lack resources. However, there may be dissent among those who question the effectiveness of tax credits in driving meaningful investment and support for these youth programs, suggesting that funding could be more directly allocated without reliance on tax incentives.

Contention

Notable points of contention may arise concerning the effective distribution and oversight of program funds arising from the credits. Critics might highlight concerns over how funds are used at the community level, ensuring that they directly benefit at-risk youth as intended. Additionally, safeguarding against potential misuse of tax credits by businesses that may not genuinely engage with the programs they fund could be a point of discussion. Ensuring transparency and accountability in the application and resulting community programs will be key factors in the success and public perception of HB 3608.

Companion Bills

No companion bills found.

Similar Bills

TX HB37

Relating to the reporting of certain contributions and political expenditures by certain persons; adding provisions subject to a criminal penalty.

TX SB1015

Relating to a franchise tax or insurance premium tax credit for contributions made to certain certified nonprofit educational assistance organizations.

TX HB3232

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

TX SB2018

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

TX SB2035

Relating to prohibiting contributions, expenditures, and related activities involving political committees that support or oppose a ballot measure; creating a criminal offense; providing a civil penalty.

TX SB246

Relating to limits on political contributions and direct campaign expenditures by individuals, partnerships, partners, and limited liability companies; providing civil and criminal penalties.

TX HB2981

Relating to prohibiting contributions, expenditures, and related activities involving a specific-purpose committee for supporting or opposing a ballot measure; creating a criminal offense; providing a civil penalty.

TX HB895

Relating to a franchise or insurance premium tax credit for contributions made to certain educational assistance organizations.