SB 524

veteran-owned business franchise tax break stays

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 the exemption from the franchise tax and certain filing fees for certain businesses owned by veterans.

Caption from analyzed text · version I.

Summary

The January 1, 2026 expiration gets canceled.

This bill cancels the scheduled January 1, 2026 expiration of the existing franchise tax exemption and filing-fee break for certain new businesses owned by veterans. It touches veteran-owned businesses that qualify under current law, and the state, which keeps forgoing that tax and fee revenue. On the ground, the veteran business exemption keeps running past 2026 instead of ending.

Labels

Labels: GOT HALFWAY. Passed the Senate on May 19, 2025. Died in the House: never got out of the Ways & Means committee.

Receipt

The receipt

89R-SB524 · 2024-12-04

SOLD BY

Sen. Donna CampbellRSenate 25

+ 4 coauthors

ITEM

relating to the exemption from the franchise tax and certain filing fees for certain businesses owned by veterans.

WHAT IT DOES

The January 1, 2026 expiration gets canceled.

CHARGES

[ ] NONE FOUND

TOTAL

No first-year general revenue figure available here.

LBB estimate · fiscal note version S · source

Sources

Fiscal note · version S · May 14, 2025

The fiscal implications of the bill cannot be determined due to the unknown number of new veteran owned businesses that would qualify for the franchise tax exemption.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Dec 4, 2024Received by the Secretary of the Senate
Dec 4, 2024Filed
Feb 3, 2025Read first time
Feb 3, 2025Referred to Finance
May 14, 2025Scheduled for public hearing on . . .
May 14, 2025Considered in public hearing
May 14, 2025Testimony taken in committee
May 14, 2025Vote taken in committee
May 15, 2025Reported favorably as substituted
May 15, 2025Committee report printed and distributed
May 19, 2025Co-author authorized
May 19, 2025Placed on intent calendar
May 19, 2025Rules suspended-Regular order of business
May 19, 2025Vote recorded in Journal
May 19, 2025Read 2nd time
May 19, 2025Amendment(s) offered FA1 Campbell
May 19, 2025Amended
May 19, 2025Vote recorded in Journal
May 19, 2025Passed to engrossment as amended
May 19, 2025Vote recorded in Journal
May 19, 2025Three day rule suspended
May 19, 2025Record vote
May 19, 2025Read 3rd time
May 19, 2025Passed
May 19, 2025Record vote
May 19, 2025Reported engrossed
May 20, 2025Received from the Senate
May 21, 2025Read first time
May 21, 2025Referred to Ways & Means

FILED UNDER

No verified beat found.

SIGNED FOR BY

Senate · 30 yea · 0 nay

Sources

Senate: Final passage · May 19, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Donna Campbell

Donors

Donors report through Friends of Donna Campbell.

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 · Oct 27, 2024 to Jun 30, 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.

Money

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

Votes3

Senate May 19, 2025

Yea: 30
Nay: 0
Present, not voting: 1
Absent: Not printed
Excused: Not printed

Names

BirdwellPresent, not voting

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Sources

The bill was read third time and was passed by the following vote: Yeas 30, Nays 0, Present-not voting 1. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

Yea: 30 (published)
Nay: 0 (published)
Present, not voting: 1 (published)
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 19, 2025

Yea: 30
Nay: 0
Present, not voting: 1
Absent: Not printed
Excused: Not printed

Names

BirdwellPresent, not voting

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Sources

Senator Campbell moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that CSSB 524 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 30, Nays 0, Present-not voting 1.

Published stock of positions for this vote, except where marked derived.

Yea: 30 (published)
Nay: 0 (published)
Present, not voting: 1 (published)
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 19, 2025

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

BirdwellPresent, not voting

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

CSSB 524 as amended was passed to engrossment by a viva voce vote.

Published stock of positions for this vote, except where marked derived.

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Witnesses6

For: 3
Against: 0
On: 3

Names

For

Self2 registrations
Texas Coalition of Veterans Organizations1 registration

On

Comptroller of Public Accounts2 registrations
TX Vets Commission1 registration

Sources

6 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No first-year general revenue figure available here.

LBB estimate · fiscal note version S · source

Sources

Fiscal note · version S · May 14, 2025

The fiscal implications of the bill cannot be determined due to the unknown number of new veteran owned businesses that would qualify for the franchise tax exemption.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

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

Sources

Texas Senate · Filed Dec 4, 2024

05/21/2025 H Referred to Ways & Means: May 21 2025 11:24AM

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed

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

Coauthors

Carol AlvaradoDSenate 6

César BlancoDSenate 29

Lois KolkhorstRSenate 18

Royce WestDSenate 23

House committee · Ways & Means · Final status: Died in committee

Senate committee · Finance · Committee vote 15 aye, 0 nay · Out of committee

Subjects

Business & Commerce--General

Fees & Other Nontax Revenue--State

Military & Veterans

Taxation--Franchise

Text

The text as introduced · 151 words

89R8577 CJC-D

By: Campbell
S.B. No. 524

A BILL TO BE ENTITLED

AN ACT

relating to the exemption from the franchise tax and certain filing

fees for certain businesses owned by veterans.

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

SECTION 1. The following provisions are repealed:

(1) Section 3, Chapter 859 (S.B. 938), Acts of the 87th

Legislature, Regular Session, 2021, as effective January 1, 2026,

which amended Section 171.0001(4), Tax Code;

(2) Section 7, Chapter 859 (S.B. 938), Acts of the 87th

Legislature, Regular Session, 2021, as effective January 1, 2026,

which amended Section 171.063(g), Tax Code; and

(3) Section 9, Chapter 859 (S.B. 938), Acts of the 87th

Legislature, Regular Session, 2021, as effective January 1, 2026,

which provided for the repeal of Section 12.005, Business

Organizations Code, and Sections 171.0005, 171.001(d), and

171.204(d), Tax Code.

SECTION 2. This Act takes effect September 1, 2025.