Texas Tax Code

§ 171.10132 — PROVISIONS RELATED TO CERTAIN GRANTS RECEIVED FOR BROADBAND DEPLOYMENT IN TEXAS

TX § 171.10132Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT

Statute text

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(a)In this section, "qualifying broadband grant" means a grant for broadband deployment in this state received by a taxable entity:

(1)under the Broadband Equity, Access, and Deployment Program established under 47 U.S.C. Section 1702;

(2)under the State Digital Equity Capacity Grant Program established under 47 U.S.C. Section 1723;

(3)under the Digital Equity Competitive Grant Program established under 47 U.S.C. Section 1724;

(4)under the provisions of 47 U.S.C. Section 1741 providing for middle mile grants;

(5)under the broadband loan and grant pilot program authorized under Section 779, Title VII, Div. A, Consolidated Appropriations Act, 2018 (Pub. L. No. 115-141, 132 Stat. 399), from funds made available for that program under the heading "Distance Learning, Telemedicine, and Broadband Program," "Rural Utilities Service," "Rural Development Programs" in Title I, Infrastructure Investments and Jobs Appropriations Act (Title I, Div. J, Pub. L. No. 117-58, 135 Stat. 1351);

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Legislative history

Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405), Sec. 9, eff. July 1, 2025.