TX HB3017

Imposes an additional franchise tax on solar and wind energy producers with a capacity exceeding 1 megawatt

The additional tax amount equals the total value of all federal benefits received during the reporting period, including federal subsidies, federal tax credits, and other federal tax preferences

Requires affected solar and wind energy producers to file franchise tax reports regardless of whether they would otherwise qualify for a filing exemption

Mandates that affected entities report the dollar amount of each federal benefit received during the reporting period

Takes effect January 1, 2026, and applies only to reports originally due on or after that date