Monitoring the SessionHB 3070
Died in committee
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
relating to a franchise tax credit for opening an early learning and child-care center in certain affordable housing developments.
Caption from analyzed text · version I.
One report’s worth, in certain affordable housing. However big the business, however cheap the center!
The bill creates a franchise tax credit for any business that opens an early learning and child-care center inside certain affordable housing developments. The credit equals half of the business's franchise tax for the report covering the period when the center opened, no matter how large the business is or how much the center cost. The comptroller sets the application form, the credit generally cannot be transferred, and the change applies to reports due on or after January 1, 2026.
Labels: ZOMBIE BILL. Died 2 times: 88R HB 3542 (Died in committee) and this bill (Died in committee). Checked against 88R only.DO-OVER. Reworked text of a bill filed before that died: 88R HB 3542 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 20, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
89R-HB3070 · 2025-02-20
relating to a franchise tax credit for opening an early learning and child-care center in certain affordable housing developments.
One report’s worth, in certain affordable housing. However big the business, however cheap the center!
The bill creates a franchise tax credit for any business that opens an early learning and child-care center inside certain affordable housing developments. The credit equals half of the business's franchise tax for the report covering the period when the center opened, no matter how large the business is or how much the center cost. The comptroller sets the application form, the credit generally cannot be transferred, and the change applies to reports due on or after January 1, 2026.
[ ] NONE FOUND
No fiscal note in the loaded record.
THE TEXT
“The amount of a taxable entity's credit for a report is equal to 50 percent of the franchise tax due for the report after applying all other credits.”
Bill text, introduced version (I)
The bill gives a business a tax break worth half its franchise tax bill for opening a child-care center, and the credit is not tied to what the center costs.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
Not tied to this bill.
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 29, 2024 to Oct 17, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
$65,748.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 10, 2024 to Oct 17, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100986461, 101011085, 101033172, 101044523, 101044526, 101072841.
$58,000.00
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 10, 2024 to Feb 3, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100986461, 101044526.
$36,000.00
Also funds 89 other sitting lawmakers.
Derived recipient stock · Oct 29, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Jan 22, 2026 to Feb 28, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101044523, 101061631.
Missing data does not establish zero giving. Display amounts are rounded.
$65,748.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 10, 2024 to Oct 17, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100986461, 101011085, 101033172, 101044523, 101044526, 101072841.
$58,000.00
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 10, 2024 to Feb 3, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100986461, 101044526.
$36,000.00
Also funds 89 other sitting lawmakers.
Derived recipient stock · Oct 29, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Jan 22, 2026 to Feb 28, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101044523, 101061631.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Rep. Dutton, same lead author · Died in committee · reworked
Introduced textLast action, Mar 16, 2023: Referred to Ways & Means
Relating to a franchise tax credit for opening an early learning and child-care center in certain affordable housing developments.
Caption, 88R bill history
Texas House · Filed Feb 20, 2025
03/20/2025 H Referred to Ways & Means: Mar 20 2025 11:50AM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Day Care
Housing--General
Taxation--Franchise
COMPTROLLER OF PUBLIC ACCOUNTS
The text as introduced · 375 words
89R11816 SRA-F By: Dutton H.B. No. 3070 A BILL TO BE ENTITLED AN ACT relating to a franchise tax credit for opening an early learning and child-care center in certain affordable housing developments. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 171, Tax Code, is amended by adding Subchapter X to read as follows: SUBCHAPTER X. TAX CREDIT FOR EARLY LEARNING AND CHILD-CARE CENTERS IN CERTAIN AFFORDABLE HOUSING DEVELOPMENTS Sec. 171.9281. DEFINITIONS. In this subchapter: (1) "Development" has the meaning assigned by Section 2306.6702, Government Code. (2) "Early learning and child-care center" means a facility operated by an independent school district or charter school, or a facility licensed by the Health and Human Services Commission or by a nationally recognized accrediting organization, that provides on-site early childhood education to children who are five years of age or younger. Sec. 171.9282. ELIGIBILITY FOR CREDIT. A taxable entity that opens an early learning and child-care center in a development is eligible for a credit against the tax imposed under this chapter in the amount and under the conditions provided by this subchapter. Sec. 171.9283. AMOUNT OF CREDIT. The amount of a taxable entity's credit for a report is equal to 50 percent of the franchise tax due for the report after applying all other credits. Sec. 171.9284. APPLICATION FOR CREDIT. (a) A taxable entity must apply for a credit under this subchapter on or with the report covering the period in which the early learning and child-care center was opened. (b) The comptroller shall prescribe the form and method of applying for a credit under this section. A taxable entity must use this method in applying for the credit under this subchapter. Sec. 171.9285. ASSIGNMENT PROHIBITED; EXCEPTION. A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another taxable entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction. Sec. 171.9286. RULES. The comptroller may adopt rules and procedures necessary to implement and administer this subchapter. SECTION 2. 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.