H.B. No. 2451
 
 
 
 
AN ACT
  relating to the exclusion by taxable entities engaged in providing
  services as an agricultural aircraft operation of certain costs in
  determining total revenue for purposes of the franchise tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 171.1011, Tax Code, is amended by adding
  Subsection (w-1) to read as follows:
         (w-1)  A taxable entity primarily engaged in the business of
  providing services as an agricultural aircraft operation, as
  defined by 14 C.F.R. Section 137.3, shall exclude from its total
  revenue the cost of labor, equipment, fuel, and materials used in
  providing those services.
         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, 2014.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2451 was passed by the House on May 4,
  2013, by the following vote:  Yeas 129, Nays 4, 3 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 2451 was passed by the Senate on May
  22, 2013, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor