Relating to a franchise tax credit for taxable entities that employ certain apprentices in broadband utility engineering or construction jobs.

SB 2182 creates a $5,000 franchise tax credit for Texas businesses that employ qualifying apprentices in broadband infrastructure jobs (defined as roles in NAICS code 237130). To qualify, businesses must employ apprentices for at least three months in certified or registered apprenticeship programs, provide specific training (e.g., pole climbing, fiber splicing), and obtain a certificate of eligibility from the Texas Workforce Commission. The credit is limited to $10 million annually across all businesses, with unused credits potentially carried forward for up to five years. This policy directly affects taxable entities in broadband utility engineering and construction, incentivizing them to hire and train apprentices in these roles.