85R10734 GRM-F
 
  By: Birdwell S.B. No. 1726
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the franchise tax rate applicable to certain taxable
  entities that sell telephone prepaid calling cards.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 171.002, Tax Code, is amended by adding
  Subsection (c-2) to read as follows:
         (c-2)  For purposes of Subsection (c)(3), the provision of
  telecommunications services does not include selling telephone
  prepaid calling cards.
         SECTION 2.  This Act applies only to a report originally due
  on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2018.