Bill Text: TX HB787 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a prohibition on the receipt of tax incentives by business entities that assist employees to obtain abortions.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Introduced - Dead) 2023-02-28 - Referred to State Affairs [HB787 Detail]
Download: Texas-2023-HB787-Introduced.html
88R1335 CJC-D | ||
By: Patterson | H.B. No. 787 |
|
||
|
||
relating to a prohibition on the receipt of tax incentives by | ||
business entities that assist employees to obtain abortions. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 1, Tax Code, is amended by adding Section | ||
1.16 to read as follows: | ||
Sec. 1.16. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES FOR | ||
TAX INCENTIVES. (a) In this section: | ||
(1) "Business entity" means any entity recognized by | ||
law through which business is conducted, including a sole | ||
proprietorship, partnership, firm, corporation, limited liability | ||
company, holding company, joint stock company, receivership, or | ||
trust, that employs one or more employees. | ||
(2) "Tax incentive" means an abatement, credit, | ||
discount, exclusion, exemption, limitation on appraised value, | ||
refund, special valuation, special accounting treatment, special | ||
appraisal method or provision, special rate, or special method of | ||
reporting authorized by state law or the state constitution that | ||
relates to a tax to which this title applies. | ||
(b) Notwithstanding any other provision of this title, a | ||
business entity is ineligible to receive a tax incentive if the | ||
entity assists an employee to obtain an abortion, including by | ||
paying all or part of any charges associated with the procedure or | ||
costs associated with traveling to a location for the procedure. | ||
(c) A business entity that is receiving a tax incentive on | ||
the date the entity becomes ineligible under Subsection (b) may not | ||
receive the incentive after December 31 of the calendar year in | ||
which the entity becomes ineligible. | ||
SECTION 2. Chapter 101, Tax Code, is amended by adding | ||
Section 101.010 to read as follows: | ||
Sec. 101.010. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES | ||
FOR TAX INCENTIVES. (a) In this section: | ||
(1) "Business entity" means any entity recognized by | ||
law through which business is conducted, including a sole | ||
proprietorship, partnership, firm, corporation, limited liability | ||
company, holding company, joint stock company, receivership, or | ||
trust, that employs one or more employees. | ||
(2) "Tax incentive" means an abatement, credit, | ||
discount, exclusion, exemption, limitation on appraised value, | ||
refund, special valuation, special accounting treatment, special | ||
appraisal method or provision, special rate, or special method of | ||
reporting authorized by state law or the state constitution that | ||
relates to a tax to which this title applies. | ||
(b) Notwithstanding any other provision of this title, a | ||
business entity is ineligible to receive a tax incentive if the | ||
entity assists an employee to obtain an abortion, including by | ||
paying all or part of any charges associated with the procedure or | ||
costs associated with traveling to a location for the procedure. | ||
(c) A business entity that is receiving a tax incentive on | ||
the date the entity becomes ineligible under Subsection (b) may not | ||
receive the incentive after that date. | ||
SECTION 3. Chapter 301, Tax Code, is amended by adding | ||
Section 301.005 to read as follows: | ||
Sec. 301.005. INELIGIBILITY OF CERTAIN BUSINESS ENTITIES | ||
FOR TAX INCENTIVES. (a) In this section: | ||
(1) "Business entity" means any entity recognized by | ||
law through which business is conducted, including a sole | ||
proprietorship, partnership, firm, corporation, limited liability | ||
company, holding company, joint stock company, receivership, or | ||
trust, that employs one or more employees. | ||
(2) "Tax incentive" means an abatement, credit, | ||
discount, exclusion, exemption, limitation on appraised value, | ||
refund, special valuation, special accounting treatment, special | ||
appraisal method or provision, special rate, or special method of | ||
reporting authorized by state law or the state constitution that | ||
relates to a tax to which this title applies. | ||
(b) Notwithstanding any other provision of this title, a | ||
business entity is ineligible to receive a tax incentive if the | ||
entity assists an employee to obtain an abortion, including by | ||
paying all or part of any charges associated with the procedure or | ||
costs associated with traveling to a location for the procedure. | ||
(c) A business entity that is receiving a tax incentive on | ||
the date the entity becomes ineligible under Subsection (b) may not | ||
receive the incentive after: | ||
(1) for a tax incentive received under Subtitle B, | ||
December 31 of the calendar year in which the entity becomes | ||
ineligible; or | ||
(2) for a tax incentive received under a subtitle | ||
other than Subtitle B, the date the entity becomes ineligible. | ||
SECTION 4. The changes in law made by this Act apply to a tax | ||
incentive received by a business entity regardless of the date the | ||
business entity first began receiving the tax incentive and | ||
irrespective of whether the tax incentive is the subject of an | ||
agreement between the business entity and this state or a political | ||
subdivision of this state. | ||
SECTION 5. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2023. |