Monitoring the SessionSB 1781
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 taxable entities that provide child care.
Caption from analyzed text · version I.
Licensed centers only, run in-house or by an outside provider.
The bill creates a franchise tax credit for businesses that pay all or part of their employees' child care costs at a licensed child-care center, whether the business runs it or an outside provider does. The credit is the smaller of what the business spent on that child care or 1.5 percent of its franchise tax due after other credits, and it cannot be sold or transferred except when nearly all of the business's assets change hands. Businesses would claim the credit on franchise tax reports due on or after January 1, 2026, under rules the comptroller must write.
Labels: ZOMBIE BILL. Died 2 times: 88R HB 4747 by Rep. Bernal (Did not pass) and this bill (Died in committee). Checked against 88R only.DO-OVER. Reworked text of a bill filed before that died: 88R HB 4747 by Rep. Bernal (Did not pass). 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 28, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.
89R-SB1781 · 2025-02-28
relating to a franchise tax credit for taxable entities that provide child care.
Licensed centers only, run in-house or by an outside provider.
The bill creates a franchise tax credit for businesses that pay all or part of their employees' child care costs at a licensed child-care center, whether the business runs it or an outside provider does. The credit is the smaller of what the business spent on that child care or 1.5 percent of its franchise tax due after other credits, and it cannot be sold or transferred except when nearly all of the business's assets change hands. Businesses would claim the credit on franchise tax reports due on or after January 1, 2026, under rules the comptroller must write.
[ ] NONE FOUND
No fiscal note in the loaded record.
No verified beat found.
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 · Sep 4, 2024 to Nov 30, 2025. 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.
$15,000.00
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 · Oct 25, 2024 to Nov 3, 2025. 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: 100990780, 101043817.
$10,000.00
Also funds 131 other sitting lawmakers.
Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Oct 24, 2025. 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: 101043817.
$8,833.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Sep 1, 2024 to Sep 4, 2025. State data as of Nov 4, 2026.
TEC account match.
Derived itemized flow · on Nov 1, 2024. 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: 100990780.
Missing data does not establish zero giving. Display amounts are rounded.
$15,000.00
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 · Oct 25, 2024 to Nov 3, 2025. 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: 100990780, 101043817.
$10,000.00
Also funds 131 other sitting lawmakers.
Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Oct 24, 2025. 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: 101043817.
$8,833.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Sep 1, 2024 to Sep 4, 2025. State data as of Nov 4, 2026.
TEC account match.
Derived itemized flow · on Nov 1, 2024. 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: 100990780.
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. Bernal, different lead author · Did not pass · reworked
Introduced textLast action, Apr 10, 2023: Scheduled for public hearing on . . .
Relating to a franchise tax credit for taxable entities that provide child care.
Caption, 88R bill history
Texas Senate · Filed Feb 28, 2025
03/13/2025 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
Day Care
Taxation--Franchise
COMPTROLLER OF PUBLIC ACCOUNTS
The text as introduced · 407 words
89R8401 SRA-D By: Miles S.B. No. 1781 A BILL TO BE ENTITLED AN ACT relating to a franchise tax credit for taxable entities that provide child care. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 171, Tax Code, is amended by adding Subchapter V to read as follows: SUBCHAPTER V. TAX CREDIT FOR PROVISION OF CHILD CARE Sec. 171.9241. DEFINITION. In this subchapter, "employee" means an individual who performs services for an employer for compensation under an oral or written contract of hire, whether express or implied. The term does not include an independent contractor. Sec. 171.9242. 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. 171.9243. QUALIFICATION. A taxable entity qualifies for a credit under this subchapter if the taxable entity subsidizes all or a portion of the entity's employees' costs for child care at: (1) a licensed child-care center operated by the entity; or (2) a licensed commercial or home-based child-care center. Sec. 171.9244. AMOUNT OF CREDIT. The amount of a taxable entity's credit for a report is equal to the lesser of: (1) the amount of the costs attributable to subsidizing employee child care in the manner described by Section 171.9243 during the period on which the report is based; or (2) the amount equal to 1.5 percent of the franchise tax due for the report after applying all other applicable credits. Sec. 171.9245. APPLICATION FOR CREDIT. (a) A taxable entity must apply for a credit under this subchapter on or with the report 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 is eligible for the credit under this subchapter. Sec. 171.9246. ASSIGNMENT PROHIBITED; EXEMPTION. 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. 171.9247. RULES. The comptroller shall adopt rules 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.