Texas SB1405 aims to increase access to and reduce taxation of Internet services.

The bill amends the Texas Government Code to enhance broadband infrastructure, particularly in unserved and underserved areas. It establishes criteria for awarding grants, low-interest loans, and other financial incentives for broadband projects. The bill also modifies the Tax Code to exempt certain Internet access services from taxation, effective from January 1, 2026. The changes in law do not affect tax liability accruing before the effective date. The bill takes effect July 1, 2025, if it receives a two-thirds vote from all members elected to each house.

Texas SB1405 aims to increase access to and reduce taxation of Internet services.

The bill amends the Texas Government Code to enhance broadband infrastructure, particularly in unserved and underserved areas. It establishes criteria for awarding grants, low-interest loans, and other financial incentives for broadband projects. The bill also modifies the Tax Code to exempt certain Internet access services from taxation, effective from January 1, 2026. The changes in law do not affect tax liability accruing before the effective date. The bill takes effect July 1, 2025, if it receives a two-thirds vote from all members elected to each house.