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  89R5705 CJD-D     By: Money H.B. No. 3017       A BILL TO BE ENTITLED   AN ACT   relating to imposing an additional franchise tax on certain solar   and wind energy producers.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter A, Chapter 171, Tax Code, is amended   by adding Section 171.0012 to read as follows:           Sec.   171.0012.     ADDITIONAL TAX: SOLAR AND WIND ENERGY   PRODUCERS. (a) An additional tax is imposed on a taxable entity   that is a solar or wind energy producer with a capacity of more than   1 megawatt.           (b)     The additional tax is equal to the sum of the amounts of   all benefits the taxable entity received during the reporting   period from:                 (1)  a federal subsidy;                 (2)  a federal tax credit; or                 (3)  another federal benefit or tax preference.           (c)     A taxable entity that receives a benefit described by   Subsection (b) during a reporting period shall:                 (1)     file a report under Section 171.201 or 171.202, as   applicable, regardless of whether the entity would otherwise have   been exempt from filing the report as provided by Section 171.2022;   and                 (2)     include on the report the dollar amount of each of   those benefits the entity received during the reporting period.          SECTION 2.  Section 171.0012, Tax Code, as added by 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, 2026.