Texas 2013 - 83rd Regular

Texas Senate Bill SB179

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

Caption

Relating to the phaseout and repeal of the franchise tax.

Impact

The repeal of the franchise tax is expected to have significant implications on state revenue and local businesses. Supporters argue that eliminating this tax will enhance business growth and attract more corporations to Texas by reducing the financial burden on companies, allowing them to reinvest in their operations and workforce. However, the phaseout could result in reduced state revenue, potentially impacting funding for public services and programs, particularly if alternative revenue sources are not identified.

Summary

Senate Bill 179 pertains to the phaseout and repeal of the franchise tax in Texas. The bill includes a series of amendments to the Texas Tax Code that adjust the tax rates over several years, ultimately leading to the elimination of this tax mechanism. Under this proposed legislation, the franchise tax rate would decrease in increments starting from 2014 until its complete cessation in 2017. This bill is aimed at providing a more favorable taxation landscape for businesses operating within the state.

Sentiment

The sentiment surrounding SB179 appears to be predominantly positive among business owners and pro-business advocacy groups. They believe that the bill will foster a more competitive environment for businesses and encourage economic expansion. Conversely, some legislators and public policy analysts express concern over the long-term financial implications of the tax repeal, fearing it may jeopardize essential state services that rely on such tax revenue, thereby creating a divide in public opinion regarding its overall benefits.

Contention

Notable points of contention in discussions around SB179 include the potential reduction in funding for vital state programs and the fairness of tax policies for different business sectors. Critics argue that while some businesses may benefit from the removal of the franchise tax, others may shoulder higher tax burdens to compensate for the loss in revenue. The debate highlights a broader discussion on tax equity and the responsibilities of the state government to its citizens versus the incentives offered to businesses.

Companion Bills

TX HB607

Identical Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

Similar Bills

TX HB1314

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

TX HB388

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

TX HB552

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

TX HB250

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

TX HB716

Relating to the phaseout and repeal of the franchise tax.

TX HB75

Relating to the phaseout and repeal of the franchise tax.

TX HB193

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the tax.

TX HB509

Relating to the phaseout and repeal of the franchise tax; lowering the rates of the taxes.