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