Texas 2019 - 86th Regular

Texas House Bill HB2460 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R10862 CJC-D
2	2	By: Meza H.B. No. 2460
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to providing a sales and use tax refund or franchise tax
8	8	credit for businesses that employ former offenders.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
11	11	by adding Section 151.4294 to read as follows:
12	12	Sec. 151.4294. TAX REFUND FOR EMPLOYERS WHO HIRE FORMER
13	13	OFFENDERS. (a) In this section, "former offender" means a person
14	14	who:
15	15	(1) received a sentence that included imprisonment;
16	16	and
17	17	(2) was released from the imprisonment, including a
18	18	release on parole or to mandatory supervision and a release
19	19	following discharge of the defendant's sentence, at any time during
20	20	the five-year period preceding the last day of the calendar year for
21	21	which the refund is claimed.
22	22	(b) Except as provided by Subsection (c), a person is
23	23	eligible for a refund in an amount determined under this subsection
24	24	of the taxes the person paid under this chapter on purchases of
25	25	taxable items during a calendar year if the person employs at least
26	26	one former offender in a full-time employment position located or
27	27	based in this state during that entire calendar year. The amount of
28	28	the refund is the lesser of:
29	29	(1) a dollar amount equal to the product of $3,000 and
30	30	the number of former offenders the person employs in the manner
31	31	prescribed by this subsection; and
32	32	(2) the total amount of the taxes the person paid
33	33	during the calendar year.
34	34	(c) A person is not eligible for a refund under this section
35	35	for a calendar year if the person will, as a taxable entity as
36	36	defined by Section 171.0002 or as a member of a combined group that
37	37	is a taxable entity, claim a credit under Subchapter O-1, Chapter
38	38	171, on a franchise tax report covering any part of that year.
39	39	(d) A person must apply to the comptroller to receive a
40	40	refund under this section.
41	41	SECTION 2. Chapter 171, Tax Code, is amended by adding
42	42	Subchapter O-1 to read as follows:
43	43	SUBCHAPTER O-1. TAX CREDIT FOR EMPLOYERS WHO HIRE FORMER OFFENDERS
44	44	Sec. 171.781. DEFINITION. In this subchapter, "former
45	45	offender" means a person who:
46	46	(1) received a sentence that included imprisonment;
47	47	and
48	48	(2) was released from the imprisonment, including a
49	49	release on parole or to mandatory supervision and a release
50	50	following discharge of the defendant's sentence, at any time during
51	51	the five-year period preceding the last day of the accounting
52	52	period for which the credit is claimed.
53	53	Sec. 171.782. ENTITLEMENT TO CREDIT. A taxable entity is
54	54	entitled to a credit in the amount and under the conditions provided
55	55	by this subchapter against the tax imposed under this chapter.
56	56	Sec. 171.783. QUALIFICATION. A taxable entity qualifies
57	57	for a credit under this subchapter if the taxable entity employs at
58	58	least one former offender in a full-time employment position
59	59	located or based in this state during the entire period on which the
60	60	report is based.
61	61	Sec. 171.784. INELIGIBILITY FOR CREDIT FOR CERTAIN PERIODS.
62	62	A taxable entity is not eligible for a credit on a report if the
63	63	taxable entity, or a member of the combined group if the taxable
64	64	entity is a combined group, received, for taxes paid under Chapter
65	65	151 during the accounting period on which the report is based, a
66	66	refund under Section 151.4294.
67	67	Sec. 171.785. AMOUNT; LIMITATIONS. (a) Except as provided
68	68	by Subsection (b), the amount of the credit under this subchapter is
69	69	a dollar amount equal to the product of $3,000 and the number of
70	70	former offenders employed by the taxable entity in the manner
71	71	prescribed by Section 171.783.
72	72	(b) The total credit claimed for a report may not exceed the
73	73	amount of franchise tax due for the report after all other
74	74	applicable tax credits.
75	75	Sec. 171.786. APPLICATION FOR CREDIT. (a) A taxable entity
76	76	must apply for a credit under this subchapter on or with the tax
77	77	report for the period for which the credit is claimed.
78	78	(b) The comptroller shall promulgate a form for the
79	79	application for the credit. A taxable entity must use the form in
80	80	applying for the credit.
81	81	Sec. 171.787. PERIOD FOR WHICH CREDIT MAY BE CLAIMED. A
82	82	taxable entity may claim a credit under this subchapter on a report
83	83	only in connection with the employment of a former offender during
84	84	the accounting period on which the report is based.
85	85	SECTION 3. Subchapter O-1, Chapter 171, Tax Code, as added
86	86	by this Act, applies only to a report originally due on or after the
87	87	effective date of this Act.
88	88	SECTION 4. This Act takes effect January 1, 2020.