By Swinford H.B. No. 3140
77R9228 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to eligibility for certain franchise tax credits.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 171.751(1), Tax Code, is amended to read
1-5 as follows:
1-6 (1) "Agricultural processing" means an establishment
1-7 primarily engaged in activities described in categories 2011-2099,
1-8 2211, 2231, 2824, 2833-2836, 2841, 2861, 2865, 2869, 2891, 2899,
1-9 [or] 3111-3199, 3262, or 3952 of the 1987 Standard Industrial
1-10 Classification Manual published by the federal Office of Management
1-11 and Budget.
1-12 SECTION 2. This Act takes effect January 1, 2002, and applies
1-13 only to a report originally due on or after that date.