Texas 2023 - 88th Regular

Texas House Bill HB4482

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 a taxable entity that employs certain former offenders.

Impact

The passage of HB 4482 is expected to have a notable impact on state laws regarding employment and rehabilitation of felons. By providing financial incentives for businesses to hire former offenders, the bill seeks to reduce recidivism rates and promote reintegration into society. Supporters argue that this measure is a positive step toward giving second chances to those who have paid their dues, benefiting not only the individuals but also the economy through increased workforce participation and stability. Additionally, it aligns with broader criminal justice reform discussions focusing on reducing the stigma associated with prior convictions.

Summary

House Bill 4482 introduces a franchise tax credit aimed at incentivizing taxable entities in Texas to hire certain former offenders. The proposed legislation defines a 'former offender' as an individual who has been convicted of a state or federal felony and has been incarcerated as a result. Under this bill, companies that hire these individuals within 12 months of their release can qualify for tax credits if they meet specific employment conditions, including a minimum wage requirement. The credit provides an amount of $3,000, $2,000, and $1,000 for hiring former offenders in their first, second, and third years of employment, respectively.

Sentiment

The sentiment surrounding the bill appears to be predominantly positive among legislators and advocacy groups supporting criminal justice reform. Proponents express enthusiasm about the potential for this legislation to change the narrative around hiring former offenders and fostering a more inclusive workforce. However, some skepticism exists regarding the actual implementation and the effectiveness of the tax credit in motivating companies to engage with this demographic. Critics may argue that without sufficient support systems in place, the impact of the bill may be limited.

Contention

Notable points of contention include the sufficiency of the provided tax credits and whether they will lead to substantial changes in hiring practices. Some legislators could question the long-term effectiveness of relying solely on tax incentives rather than addressing systemic issues such as education, training, and public perception regarding former offenders. There may also be concerns about administrative challenges tied to certifying claims for the tax credit and ensuring that it meets the intended goals of helping this vulnerable population.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

TX SB1748

Identical Relating to a franchise tax credit for a taxable entity that employs certain former offenders.

Similar Bills

No similar bills found.