Texas House Bill HB3232

Texas 2025 - 89th Regular

• Filed: 2/24/25

Caption

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

Impact

The bill mandates that contributions must be directed toward eligible organizations that provide comprehensive services and programs for at-risk families. These organizations must be certified by the Health and Human Services Commission (HHSC) and demonstrate their capability to deliver effective aid through appropriate services. This framework aims to enhance oversight and accountability in financial assistance to ensure that contributions lead to tangible benefits for families facing economic challenges.

Summary

House Bill 3232 introduces the Strong Families Tax Credit aimed at providing a tax credit to entities that contribute to designated organizations intended to support at-risk families. The bill outlines the eligibility criteria for contributions and specifies the procedure for applying for credits against certain taxes. It defines 'designated contributions' and 'eligible organizations', ensuring that contributions go to organizations that can demonstrate a commitment to aiding families in need.

Contention

Notably, the bill includes specific restrictions for organizations that may provide abortion services or any related information, potentially limiting the scope of eligible organizations to predominantly faith-based or conservative groups. This aspect could lead to contention regarding the degree to which these limitations meet the needs of the most vulnerable populations without compromising on available support systems. Additionally, the expiration of these provisions after a set date could also raise concerns about the sustainability and consistency of support for at-risk families in Texas.

Texas Constitutional Statutes Affected

Alcoholic Beverage Code

• Chapter 201. Liquor Taxes
  • Section: New Section

Tax Code

• Chapter 171. Franchise Tax
  • Section: New Section