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Issue · Budget & Taxes

Budget & Taxes (Tax Credits)

Every budget & taxes bill, vote, and legislator stance in Texas, automatically classified by Maddy, our AI policy reader.

TX Legislature US Congress
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89th Legislature, 2nd Called Session (2025)
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introduced · Texas · House Aug 27, 2025

HB 304: Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

HB 304 creates a state franchise tax credit for businesses opening grocery stores or "healthy corner stores" (under 2,000 sq. ft. with 20% fresh food space) in designated food deserts. It directly affects businesses that open such stores after January 1, 2026, in low-income areas with limited healthy food access. To qualify, stores must accept WIC and SNAP benefits within 90 days of opening and operate year-round. The credit reduces the business’s state tax liability for establishing these stores, aiming to improve healthy food access in underserved communities.
Topics ✓ Budget & TaxesSupports Budget & TaxesCreates franchise tax credit reducing business tax liability for qualifying grocery stores in food deserts, directly providing tax relief under Taxation--Franchise.95% confidence ✓ HealthcareSupports HealthcareBill targets food deserts with tax incentives for healthy food access, directly addressing public health via Health and Human Services subjects while requiring WIC/SNAP acceptance in underserved areas.85% confidence
Sub-Topics Business Taxes Tax Credits Tax Incentives