Texas 2023 - 88th Regular

Texas House Bill HB3785

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

Caption

Relating to a franchise tax credit for taxable entities that employ certain apprentices.

Impact

The implementation of HB3785 is expected to positively influence state laws by encouraging more companies to hire apprentices, thereby potentially increasing job opportunities and vocational training rates within Texas. This can lead to a more skilled workforce, improve employability among young individuals, and facilitate smoother transitions from education to employment in various sectors. From a fiscal perspective, the bill intends to offset the cost of hiring apprentices through tax credits, which may also contribute to larger economic growth by fostering business expansion and competitiveness.

Summary

House Bill 3785 aims to establish a franchise tax credit for taxable entities that employ apprentices, particularly focusing on those engaged in vocational trades and work-based learning programs. The bill introduces a structured approach for businesses to receive tax credits based on the age and status of qualifying apprentices, with varying credit amounts set for apprentices aged 16-18, those over 18, and veterans. This initiative is designed to incentivize businesses to employ and train apprentices, which could potentially enhance the workforce's skills aligned with industry needs.

Sentiment

The general sentiment surrounding HB3785 appears to be favorable, particularly among proponents who view it as a beneficial tool for economic growth and workforce development. Supporters argue that providing tax incentives for apprenticeship programs is crucial for building a robust labor market that meets the evolving demands of employers. However, there may be some concerns regarding the scale of the tax credits and whether they adequately encourage the desired outcomes in terms of employment and training.

Contention

While consensus is generally positive, there may be points of contention regarding the adequacy of credit amounts and the administration of the program. Questions could arise about the criteria set for qualifying apprentices and how effectively the Texas Workforce Commission and the Office of Apprenticeship will manage and verify eligibility. Additionally, concerns might surface regarding the impact on state revenue versus the economic benefits garnered from a more skilled workforce, prompting ongoing discussions in legislative circles about balancing incentives with fiscal responsibility.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB1127

Relating to a franchise tax credit pilot program for taxable entities that employ certain apprentices.

TX SB2182

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

TX HB3605

Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

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