Texas 2023 - 88th Regular

Texas House Bill HB787 Compare Versions

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Version 2 (New)

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1	1	88R1335 CJC-D
2	2	By: Patterson H.B. No. 787
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a prohibition on the receipt of tax incentives by
8	8	business entities that assist employees to obtain abortions.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 1, Tax Code, is amended by adding Section
11	11	1.16 to read as follows:
12	12	Sec. 1.16. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES FOR
13	13	TAX INCENTIVES. (a) In this section:
14	14	(1) "Business entity" means any entity recognized by
15	15	law through which business is conducted, including a sole
16	16	proprietorship, partnership, firm, corporation, limited liability
17	17	company, holding company, joint stock company, receivership, or
18	18	trust, that employs one or more employees.
19	19	(2) "Tax incentive" means an abatement, credit,
20	20	discount, exclusion, exemption, limitation on appraised value,
21	21	refund, special valuation, special accounting treatment, special
22	22	appraisal method or provision, special rate, or special method of
23	23	reporting authorized by state law or the state constitution that
24	24	relates to a tax to which this title applies.
25	25	(b) Notwithstanding any other provision of this title, a
26	26	business entity is ineligible to receive a tax incentive if the
27	27	entity assists an employee to obtain an abortion, including by
28	28	paying all or part of any charges associated with the procedure or
29	29	costs associated with traveling to a location for the procedure.
30	30	(c) A business entity that is receiving a tax incentive on
31	31	the date the entity becomes ineligible under Subsection (b) may not
32	32	receive the incentive after December 31 of the calendar year in
33	33	which the entity becomes ineligible.
34	34	SECTION 2. Chapter 101, Tax Code, is amended by adding
35	35	Section 101.010 to read as follows:
36	36	Sec. 101.010. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES
37	37	FOR TAX INCENTIVES. (a) In this section:
38	38	(1) "Business entity" means any entity recognized by
39	39	law through which business is conducted, including a sole
40	40	proprietorship, partnership, firm, corporation, limited liability
41	41	company, holding company, joint stock company, receivership, or
42	42	trust, that employs one or more employees.
43	43	(2) "Tax incentive" means an abatement, credit,
44	44	discount, exclusion, exemption, limitation on appraised value,
45	45	refund, special valuation, special accounting treatment, special
46	46	appraisal method or provision, special rate, or special method of
47	47	reporting authorized by state law or the state constitution that
48	48	relates to a tax to which this title applies.
49	49	(b) Notwithstanding any other provision of this title, a
50	50	business entity is ineligible to receive a tax incentive if the
51	51	entity assists an employee to obtain an abortion, including by
52	52	paying all or part of any charges associated with the procedure or
53	53	costs associated with traveling to a location for the procedure.
54	54	(c) A business entity that is receiving a tax incentive on
55	55	the date the entity becomes ineligible under Subsection (b) may not
56	56	receive the incentive after that date.
57	57	SECTION 3. Chapter 301, Tax Code, is amended by adding
58	58	Section 301.005 to read as follows:
59	59	Sec. 301.005. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES
60	60	FOR TAX INCENTIVES. (a) In this section:
61	61	(1) "Business entity" means any entity recognized by
62	62	law through which business is conducted, including a sole
63	63	proprietorship, partnership, firm, corporation, limited liability
64	64	company, holding company, joint stock company, receivership, or
65	65	trust, that employs one or more employees.
66	66	(2) "Tax incentive" means an abatement, credit,
67	67	discount, exclusion, exemption, limitation on appraised value,
68	68	refund, special valuation, special accounting treatment, special
69	69	appraisal method or provision, special rate, or special method of
70	70	reporting authorized by state law or the state constitution that
71	71	relates to a tax to which this title applies.
72	72	(b) Notwithstanding any other provision of this title, a
73	73	business entity is ineligible to receive a tax incentive if the
74	74	entity assists an employee to obtain an abortion, including by
75	75	paying all or part of any charges associated with the procedure or
76	76	costs associated with traveling to a location for the procedure.
77	77	(c) A business entity that is receiving a tax incentive on
78	78	the date the entity becomes ineligible under Subsection (b) may not
79	79	receive the incentive after:
80	80	(1) for a tax incentive received under Subtitle B,
81	81	December 31 of the calendar year in which the entity becomes
82	82	ineligible; or
83	83	(2) for a tax incentive received under a subtitle
84	84	other than Subtitle B, the date the entity becomes ineligible.
85	85	SECTION 4. The changes in law made by this Act apply to a tax
86	86	incentive received by a business entity regardless of the date the
87	87	business entity first began receiving the tax incentive and
88	88	irrespective of whether the tax incentive is the subject of an
89	89	agreement between the business entity and this state or a political
90	90	subdivision of this state.
91	91	SECTION 5. This Act takes effect immediately if it receives
92	92	a vote of two-thirds of all the members elected to each house, as
93	93	provided by Section 39, Article III, Texas Constitution. If this
94	94	Act does not receive the vote necessary for immediate effect, this
95	95	Act takes effect September 1, 2023.