TX HB3232

Creates a "Strong Families Tax Credit" allowing businesses to claim tax credits for monetary contributions to certified nonprofit organizations that provide case management services for at-risk families and resources to help fathers improve parenting skills and engagement with their children

Tax credits can be applied against franchise taxes, insurance premium taxes, alcoholic beverage taxes, and oil/gas production taxes, with a maximum of $1 million in designated contributions per entity per year and a total program cap of $10 million in credits

Eligible nonprofit organizations must be 501(c)(3) entities operating in Texas for at least three years, must not provide or offer information about abortion services, and cannot receive more than 50% of annual revenue from state or local government sources

Organizations must spend at least 95% of designated contributions on direct services for Texas residents, conduct criminal background checks on staff working with children, and submit annual audits to the comptroller

Credits are allocated on a first-come, first-served basis, may be carried forward for up to five consecutive reports if unused, and the program expires January 1, 2028, though credits for contributions made before expiration remain valid