Relating to a franchise tax credit for certain watershed protection activities.

HB 3830 creates a franchise tax credit for businesses operating concentrated animal feeding operations (CAFOs) located in major sole source impairment zones under Texas Water Code. It allows eligible entities to claim a credit equal to their actual costs for transporting agricultural waste outside these zones (covering fuel, labor, and equipment), capped at 50% of their franchise tax after other credits. Unused credits may be carried forward for up to 10 years. The bill directly affects CAFOs meeting specific water code location and waste transport requirements, aiming to incentivize waste management outside sensitive water zones.