SB 1477

bill giving a franchise tax credit for using E-Verify

Died in committee

Verdict: No flags

No flagsInitial review

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

Caption

relating to a franchise tax credit for a taxable entity that participates in the federal electronic verification of employment authorization program.

Caption from analyzed text · version I.

Summary

One-time credit after 12 straight months.

The bill gives a business a one-time credit against its Texas franchise tax if it signs up for and uses the federal E-Verify program for at least 12 straight months. The credit equals the full franchise tax the business owes for that report after other credits, so it can wipe out one year's bill, and each business can claim it only once. It touches any business subject to the franchise tax, and the comptroller writes the rules, starting with reports due on or after January 1, 2026.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R SB 356 (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 SB 356 (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 Senate Finance committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB1477 · 2025-02-20

SOLD BY

Sen. Bob HallRSenate 2

ITEM

relating to a franchise tax credit for a taxable entity that participates in the federal electronic verification of employment authorization program.

WHAT IT DOES

One-time credit after 12 straight months.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

Feb 20, 2025Received by the Secretary of the Senate
Feb 20, 2025Filed
Mar 6, 2025Read first time
Mar 6, 2025Referred to Finance

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Bob Hall

Donors

Texans for Lawsuit Reform PAC$135K Texans United for a Conservative Majority PAC$116K Bryan Hughes Campaign$100K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 1, 2024 to Oct 23, 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.

Texans for Lawsuit Reform PAC$135,000.00

Texans for Lawsuit Reform PAC

$135,000.00

Cash: $129,000.00
Paid by others: $6,000.00
Total: $135,000.00

polling $6,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 12, 2024 to Oct 23, 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: 100987789, 101010195, 101040645, 101069307, 101073278.

Texans United for a Conservative Majority PAC$116,000.00

Texans United for a Conservative Majority PAC

$116,000.00

Cash: $110,000.00
Paid by others: $6,000.00
Total: $116,000.00

polling $6,000.00

Also funds 30 other sitting lawmakers.

Derived recipient stock · Sep 3, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Oct 5, 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: 101010195, 101033131, 101073278.

Bryan Hughes Campaign$100,000.00

Bryan Hughes Campaign

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · Sep 29, 2026 to Oct 5, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Sep 29, 2026 to Oct 5, 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: 101073278.

Money

Missing data does not establish zero giving. Display amounts are rounded.

Texans for Lawsuit Reform PAC

$135,000.00

Cash: $129,000.00
Paid by others: $6,000.00
Total: $135,000.00

polling $6,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 12, 2024 to Oct 23, 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: 100987789, 101010195, 101040645, 101069307, 101073278.

Texans United for a Conservative Majority PAC

$116,000.00

Cash: $110,000.00
Paid by others: $6,000.00
Total: $116,000.00

polling $6,000.00

Also funds 30 other sitting lawmakers.

Derived recipient stock · Sep 3, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Oct 5, 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: 101010195, 101033131, 101073278.

Bryan Hughes Campaign

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · Sep 29, 2026 to Oct 5, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Sep 29, 2026 to Oct 5, 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: 101073278.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 356

by Sen. Hall, same lead author · Died in committee · reworked

Introduced text

Last action, Feb 15, 2023: Referred to Finance

Relating to a franchise tax credit for a taxable entity that participates in the federal electronic verification of employment authorization program.

Caption, 88R bill history

Sources

Texas Senate · Filed Feb 20, 2025

03/06/2025 S Referred to Finance

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Finance · Final status: Died in committee

Subjects

Aliens

Labor--General

Taxation--Franchise

Taxation--General

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 370 words

89R2465 CJC-D

By: Hall
S.B. No. 1477

A BILL TO BE ENTITLED

AN ACT

relating to a franchise tax credit for a taxable entity that

participates in the federal electronic verification of employment

authorization program.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Chapter 171, Tax Code, is amended by adding

Subchapter O to read as follows:

SUBCHAPTER O. TAX CREDIT FOR PARTICIPATION IN FEDERAL ELECTRONIC

VERIFICATION OF EMPLOYMENT AUTHORIZATION PROGRAM

Sec. 171.751. DEFINITION. In this subchapter, "E-verify

program" has the meaning assigned by Section 673.001, Government

Code.

Sec. 171.752. ENTITLEMENT TO CREDIT. A taxable entity is

entitled to a credit in the amount and under the conditions provided

by this subchapter against the tax imposed under this chapter.

Sec. 171.753. QUALIFICATION. A taxable entity qualifies

for a credit under this subchapter if the taxable entity registers

with and participates in the E-verify program to verify employee

information for a period of at least 12 consecutive months.

Sec. 171.754. AMOUNT OF CREDIT; LIMITATION. (a) The amount

of the credit for a report is equal to the amount of franchise tax

due for the report after applying all other applicable credits.

(b) A taxable entity may not claim more than one credit

under this subchapter.

Sec. 171.755. APPLICATION FOR CREDIT. (a) A taxable entity

must apply for a credit under this subchapter on or with the report

for the period for which the credit is claimed.

(b) A taxable entity must apply for the credit in the manner

prescribed by the comptroller and include with the application any

information requested by the comptroller to determine whether the

entity qualifies for the credit under this subchapter.

Sec. 171.756. RULES. The comptroller shall adopt rules

necessary to implement and administer this subchapter.

SECTION 2. Subchapter O, Chapter 171, Tax Code, as added by

this Act, applies only to a report originally due on or after

January 1, 2026.

SECTION 3. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.