TX SB1405

Increases minimum broadband service speed standards from 25/3 Mbps to 100/20 Mbps (download/upload) and adds a latency requirement of 100 milliseconds or less for qualifying broadband service definitions

Classifies public schools and community anchor institutions without gigabit-level broadband access as "unserved locations" eligible for broadband development funding

Removes Internet access service from the list of taxable services under Texas sales tax law and repeals the existing Internet access service tax exemption statute (Section 151.325, Tax Code)

Expands the broadband development office's authority to award contracts in addition to grants, loans, and financial incentives, and requires award recipients to make reasonable efforts to restore private property affected by infrastructure projects

Requires the comptroller to publish annual reports by November 1 on the pole replacement program's applications, reimbursements, and available funding, and mandates publication of grant award information including recipient names, target areas, and completion status