Texas House Bill HB3208

Texas 2019 - 86th Regular

Caption

Relating to providing a sales and use tax refund or franchise tax credit for businesses that employ persons with disabilities.

Impact

The legislation is expected to have a significant positive effect on employment rates among individuals with disabilities in Texas. By providing a financial incentive for businesses to hire and support these individuals, HB3208 aims to reduce the economic disparity and improve the quality of life for many Texans. The bill also establishes a clear process for qualifying for these tax benefits, which includes the necessity of applying through the state's comptroller.

Summary

House Bill 3208 proposes a statewide initiative to encourage the hiring of persons with disabilities by offering tax incentives to businesses. Specifically, the bill outlines provisions for a sales and use tax refund and a franchise tax credit for employers who maintain a workforce that includes at least 10 percent individuals with disabilities. The definition of 'person with a disability' is aligned with federal standards, ensuring that the provisions of the bill are inclusive and broad enough to cover various types of disabilities.

Contention

While supporters argue that this bill will foster a more inclusive workforce and provide much-needed support for disabled individuals seeking employment, there may be concerns about the implementation and administration of the tax credit and refund programs. Critics may question the sufficiency of these measures in addressing the broader systemic barriers faced by persons with disabilities in the job market. Additionally, the requirement of maintaining a minimum percentage of employees with disabilities could present challenges for small business owners trying to adjust to these new regulations.