Texas 2015 - 84th Regular

Texas House Bill HB2111

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

Caption

Relating to an exemption from the franchise tax and certain filing fees for certain businesses owned by veterans during an initial period of operation in the state.

Impact

If enacted, HB2111 would have a significant impact on state tax laws by amending the Texas Tax Code. The franchise tax— which is a key source of revenue for the state—would not apply to eligible businesses for up to five years, depending on their operational timelines. This delay in tax obligations is designed to give new veteran-owned businesses the necessary time to establish themselves financially without the burden of taxation. Additionally, the bill mandates verification from the Texas Veterans Commission, which adds a layer of assurance that the businesses receiving exemptions are indeed veteran-owned.

Summary

House Bill 2111 focuses on providing financial incentives for new veteran-owned businesses in Texas. Specifically, the bill proposes exemptions from the franchise tax and certain filing fees during an initial period of operation. This initiative is aimed at supporting veterans transitioning into civilian life by encouraging entrepreneurship among them. The bill defines a new veteran-owned business as one that is owned by individuals who have served in the U.S. armed forces and have received an honorable discharge, thereby ensuring that the benefits are allocated to deserving individuals.

Conclusion

Overall, HB2111 aims to stimulate business growth among veterans by offering vital financial relief during the formative years of their endeavors. The legislation reflects a commitment by the state of Texas to support veterans, recognizing their contributions through tangible economic incentives tailored for their success. However, the path forward involves balancing supportive measures with fair precedent in taxation to ensure equitable treatment for all business owners across Texas.

Contention

Notably, discussions surrounding the bill may include varying perspectives on the appropriateness of tax exemptions for specific groups. Some lawmakers may argue this initiative promotes inequality in taxation by creating special allowances for veterans, while proponents insist that such measures recognize and reward the unique sacrifices made by service members. Additionally, ensuring appropriate oversight via verification processes may also become a point of debate, aiming to prevent any potential misuse of the veteran status requirement.

Companion Bills

TX SB1049

Identical Relating to an exemption from the franchise tax and certain filing fees for certain businesses owned by veterans during an initial period of operation in the state.

Similar Bills

No similar bills found.