TX SB2182

Creates a $5,000 franchise tax credit per qualifying apprentice employed by businesses in broadband utility engineering or construction jobs (NAICS category 237130)

Qualifying apprentices must be employed for at least three months in programs certified by the U.S. Department of Labor or registered apprenticeship programs, receiving training in pole climbing, rigging, fiber/coax splicing, or aerial lineman tasks

Limits apprentice eligibility to a maximum of four years or until completion of the apprenticeship program, whichever comes first, and excludes employees who previously worked for the company in another capacity

Caps total credits awarded at $10 million per state fiscal biennium, with unused credits eligible for carryforward up to five consecutive reports

Requires the Texas Workforce Commission to issue certificates of eligibility and submit biennial reports evaluating the credit's effect on apprentice employment outcomes and earnings, effective January 1, 2026