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A BILL TO BE ENTITLED
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AN ACT
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relating to the amount of the refund to which certain persons are |
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entitled of sales and use taxes imposed on tangible personal |
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property used to provide cable television services, Internet access |
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service, or telecommunications service. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3186, Tax Code, is amended by adding |
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Subsection (d-1) to read as follows: |
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(d-1) This subsection applies only to the 2024, 2025, 2026, |
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2027, 2028, and 2029 calendar years. Notwithstanding Subsection |
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(d), the amount of the refund to which a provider or subsidiary, as |
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described by Subsection (b)(1), is entitled under this section for |
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a calendar year to which this subsection applies is equal to the |
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amount of tax paid by the provider or subsidiary during the calendar |
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year on property eligible for a refund under this section. This |
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subsection expires January 1, 2034. |
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SECTION 2. This Act takes effect September 1, 2023. |