Texas 2015 - 84th Regular

Texas Senate Bill SB514

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

Caption

Relating to a deduction under the franchise tax for certain contracts with the federal government.

Impact

If enacted, SB514 would significantly affect Texas law regarding tax obligations for businesses working with the federal government. The changes stipulated by the bill could lead to increased competitiveness of Texas-based companies in bidding for federal projects as they would be able to recover some of their operational costs through the franchise tax deduction. This could potentially foster economic growth within the state by incentivizing local businesses to engage with federal contracts more actively.

Summary

SB514 aims to amend the Texas tax code by introducing a deduction under the franchise tax for businesses entering into contracts with the federal government. The measure is designed to specifically benefit taxable entities dealing with federal contracts, allowing them to deduct certain costs associated with their operations. By aligning tax deductions with federal contract obligations, the bill seeks to relieve some financial burdens on businesses and encourage participation in federal procurement opportunities.

Sentiment

The sentiment surrounding SB514 appears to be largely supportive among business interests and certain legislative groups who recognize the potential for economic advancement linked to such tax deductions. Proponents argue that the bill would promote business growth and enhance the ability of Texas companies to compete on a national scale. However, there may be concerns regarding the implications of such tax incentives on overall state revenue and the fairness of tax liability among different business sectors.

Contention

Notable points of contention include the potential long-term fiscal impact on the state's budget, as increased deductions could reduce overall tax revenue from the franchise tax. Critics might argue that while the bill supports businesses, it could inadvertently shift the fiscal burden onto other sectors or require adjustments in state spending priorities. The debate reflects broader discussions about tax policy, business support, and government fiscal responsibility within Texas.

Companion Bills

TX HB637

Identical Relating to a deduction under the franchise tax for certain contracts with the federal government.

Similar Bills

No similar bills found.