| 1 | 1 | | 88R10717 CJD-F |
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| 2 | 2 | | By: Hughes S.B. No. 1218 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the amount of the refund to which certain persons are |
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| 8 | 8 | | entitled of sales and use taxes imposed on tangible personal |
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| 9 | 9 | | property used to provide cable television services, Internet access |
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| 10 | 10 | | service, or telecommunications service. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 151.3186, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (d-1) to read as follows: |
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| 14 | 14 | | (d-1) This subsection applies only to the 2024, 2025, 2026, |
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| 15 | 15 | | 2027, 2028, and 2029 calendar years. Notwithstanding Subsection |
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| 16 | 16 | | (d), the amount of the refund to which a provider or subsidiary, as |
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| 17 | 17 | | described by Subsection (b)(1), is entitled under this section for |
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| 18 | 18 | | a calendar year to which this subsection applies is equal to the |
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| 19 | 19 | | amount of tax paid by the provider or subsidiary during the calendar |
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| 20 | 20 | | year on property eligible for a refund under this section. This |
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| 21 | 21 | | subsection expires January 1, 2034. |
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| 22 | 22 | | SECTION 2. This Act takes effect September 1, 2023. |
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