Texas SB2182 proposes a franchise tax credit for entities employing apprentices in broadband utility engineering or construction jobs.

Texas SB2182 amends the Tax Code to introduce a franchise tax credit for taxable entities that employ apprentices in broadband utility engineering or construction jobs. The credit is $5,000 per qualifying apprentice, with a maximum of $10 million per fiscal biennium. To qualify, entities must employ apprentices for at least three months in an apprenticeship program certified by the U.S. Department of Labor or registered with the Texas Workforce Commission. The credit can be carried forward for up to five consecutive reports. The bill takes effect January 1, 2026.

Texas SB2182 proposes a franchise tax credit for entities employing apprentices in broadband utility engineering or construction jobs.

Texas SB2182 amends the Tax Code to introduce a franchise tax credit for taxable entities that employ apprentices in broadband utility engineering or construction jobs. The credit is $5,000 per qualifying apprentice, with a maximum of $10 million per fiscal biennium. To qualify, entities must employ apprentices for at least three months in an apprenticeship program certified by the U.S. Department of Labor or registered with the Texas Workforce Commission. The credit can be carried forward for up to five consecutive reports. The bill takes effect January 1, 2026.