Texas 2023 - 88th Regular

Texas House Bill HB4809

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

Caption

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

Impact

Upon enactment, HB 4809 will potentially amend existing tax code provisions to incorporate a new system of credits against certain state taxes, particularly benefiting those who support nonprofit organizations focused on family welfare. Each contributing entity could be eligible for credits equivalent to their contributions up to specific financial limits, which are set to encourage larger donations towards community services that enhance family stability and mental health support. The plan outlines maximum limits on overall credits to control state expenditure while fostering community involvement.

Summary

House Bill 4809 introduces a 'Strong Families Tax Credit' aimed at providing tax credits to entities that contribute financially to eligible organizations supplying vital services to families in need. This legislation is a response to increasing challenges faced by families in Texas, such as mental health issues and economic stressors. The bill defines the framework for eligible organizations which can receive designated contributions, specifying that they must provide services like mental health support, parenting programs, and financial empowerment.

Sentiment

The sentiment regarding HB 4809 appears largely positive among supporters who advocate for increased support for families struggling with mental health and other socio-economic challenges. Advocates express optimism that the proposed tax incentives will lead to greater contributions towards organizations dedicated to fostering community welfare. However, there may be concerns regarding resource allocation and the administrative aspects of managing these credits effectively.

Contention

During discussions surrounding the bill, contention arises primarily around the definition of 'eligible organizations' and the appropriateness of limiting administrative spending to 5% of total designated contributions. Some lawmakers voiced apprehensions about ensuring accountability and effective implementation of the services provided by eligible organizations, fearing that mismanagement could undermine the intended benefits of the financial support. Additionally, the process of allocating tax credits on a first-come, first-served basis raised questions about equitable access for all eligible organizations across Texas.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

TX SB2390

Identical Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

Similar Bills

TX SB2018

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

TX HB3232

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

TX SB2390

Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

TX SB1698

Relating to a franchise or insurance premium tax credit for contributions made to certain educational assistance organizations.

TX SB4

Relating to a franchise or insurance premium tax credit for contributions made to certain educational assistance organizations; adding provisions subject to a criminal penalty.

TX SB642

Relating to a franchise or insurance premium tax credit for contributions made to certain educational assistance organizations.

TX HB1043

Relating to a franchise or insurance premium tax credit for contributions made to certain educational assistance organizations.

TX HB1115

Relating to a franchise or insurance premium tax credit for contributions made to certain nonprofit educational assistance organizations.