Texas 89th Legislature
Taxation--franchise
1 high-impact bill requires immediate attention. 4 bills have bipartisan support.
High-Impact Bills
1 bill requires immediate attention
Upcoming Effective Dates
Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.
Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.
Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax.
Taxation--franchise Filing Activity
Compliance & Cost
Leading Authors
Enforcing Agencies
All Bills (6)
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.
Relating to the computation of the cost of goods sold by television and radio broadcasters for purposes of the franchise tax.
Relating to the computation of the cost of goods sold by television and radio broadcasters for purposes of the franchise tax.
Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.
Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.
Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.
Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.
Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax.
Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax.
Frequently Asked Questions
- How many Texas laws on taxation--franchise passed in 2025?
- The Texas 89th Legislature enacted 6 laws related to taxation--franchise. These bills were authored by 6 different legislators and address various aspects of taxation--franchise policy in Texas.
- Did taxation--franchise bills originate in the Texas House or Senate?
- Taxation--franchise legislation from the 89th Legislature includes 5 Senate bills and 1 House bills. Both chambers contributed significant legislation on this topic.
- Which Texas legislators authored the most taxation--franchise bills?
- The leading authors of taxation--franchise legislation include Sen. Adam Hinojosa (R) with 1 bills, Sen. Angela Paxton (R) with 1 bills, Sen. Charles Perry (R) with 1 bills. These lawmakers have demonstrated particular focus on taxation--franchise issues during the 89th Legislature.
- How urgent are the compliance requirements for taxation--franchise legislation?
- Among the 6 taxation--franchise bills enacted, 1 have critical compliance urgency and 4 have moderate urgency. Businesses should prioritize reviewing high-urgency bills for immediate compliance planning.
- What subjects are related to taxation--franchise in Texas law?
- Taxation--franchise legislation frequently overlaps with Taxation, Comptroller of Public Accounts, Taxation--sales. Bills often address multiple related policy areas, so reviewing these connected subjects may provide additional context.
- Is there bipartisan support for taxation--franchise legislation in Texas?
- Yes, 4 of the 6 taxation--franchise bills (67%) have bipartisan sponsorship, with both Republican and Democrat sponsors. This indicates areas of cross-party agreement on taxation--franchise policy.
- When do Texas taxation--franchise laws from the 89th Legislature take effect?
- Most Texas legislation takes effect September 1, 2025, unless otherwise specified. Some taxation--franchise bills may have immediate effective dates or delayed implementation schedules. Review individual bills for specific effective dates and compliance deadlines.
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