TX HB3830

Creates a franchise tax credit for concentrated animal feeding operations (CAFOs) located in major sole source impairment zones that transport agricultural waste outside those zones for disposal or application

Credit amount equals the total costs of fuel, labor, and equipment used to transport the waste outside the protected zone

Total credit claimed per report (including carryforward amounts) cannot exceed 50% of the franchise tax due after other applicable credits

Unused credits may be carried forward for up to 10 consecutive reports; credits cannot be transferred except when substantially all business assets are sold

Requires the comptroller to report to the legislature before each regular session on the number of applicants, total credits received, and credits carried forward; the credit expires December 31, 2035