Texas 2023 - 88th Regular

Texas Senate Bill SB1748

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

Caption

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

Impact

The bill is expected to impact state laws significantly by defining 'former offenders' and setting specific criteria for employers to access the proposed tax credits. A business would be entitled to claim a tax credit of $3,000 for a former offender's first year of employment, reducing to $2,000 and $1,000 for subsequent years. By doing so, SB1748 encourages businesses to engage with individuals who are often marginalized in the job market, promoting a more inclusive hiring practice that could lead to reduced recidivism rates.

Summary

SB1748 is a legislative proposal aimed at providing a franchise tax credit to taxable entities that employ certain former offenders. This bill introduces amendments to the TexasTax Code, specifically by adding a new subchapter concerning tax credits aimed at incentivizing the employment of individuals with felony convictions. The central idea is to assist in the reintegration of former offenders into the workforce while simultaneously benefiting businesses with tax reductions. The bill outlines the credit amounts and qualifications necessary for businesses to claim these credits, thereby creating a structured approach to improve employment opportunities for this demographic.

Sentiment

The sentiment surrounding SB1748 is largely positive among supporters who view the bill as a progressive step towards reducing barriers to employment for former offenders. Advocates argue that this initiative not only aids individuals in rebuilding their lives post-incarceration but also provides economic benefits to the state by potentially lowering unemployment rates within this group. However, there exists a level of skepticism among some detractors who question the effectiveness and sustainability of such credits in truly incentivizing long-term employment rather than serving as a temporary solution.

Contention

Notable points of contention focus on how effectively SB1748 can address the broader issues related to criminal justice reform and employment reintegration. Critics are concerned that the tax incentives may not suffice to change employer perceptions or overcome other obstacles faced by former offenders in the job market. Additionally, discussions may arise about the adequacy of the proposed credit amounts and whether they are substantial enough to truly motivate businesses to hire former offenders. The success of the bill in practice will likely hinge on the ongoing discussions and evaluations of its real-world impact on both the employment landscape and the lives of former offenders.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 171. Franchise Tax
    • Section: New Section

Companion Bills

TX HB4482

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

Similar Bills

No similar bills found.