---
type: "Bill"
title: "Relating to the franchise tax treatment of certain loans and grants made under the federal Coronavirus Aid, Relief, and Economic Security Act."
description: "Relating to the franchise tax treatment of certain loans and grants made under the federal Coronavirus Aid, Relief, and Economic Security Act."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "HB 1195"
citation: "Texas HB 1195 (87)"
classification: ["bill"]
subjects: ["COVID-19 (SB9YM)", "LOANS (S0117)", "Taxation--Franchise (I0807)"]
status: "enacted"
primary_sponsors: ["Bonnen", "Frullo", "Geren", "Goldman", "Hancock", "Meyer"]
version_count: 5
action_count: 62
vote_count: 4
first_action: "2021-01-19"
last_action: "2021-05-08"
source: "openstates"
source_identifier: "ocd-bill/db9766c3-90b4-4253-8708-f17722623b1b"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/house_bills/HB01100_HB01199/HB 1195.xml"
source_hash: "3152d6567ca71ed3e5c796cdaa6941eb21204f40ca74af4106b3cca19f94e978"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---

# Texas HB 1195 (87) — Relating to the franchise tax treatment of certain loans and grants made under the federal Coronavirus Aid, Relief, and Economic Security Act.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01195I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01195E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01195H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01195S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB01195F.HTM)

## Votes

- passage — **145–0** (pass) · lower
- passage — **148–0** (pass) · lower
- passage — **143–1** (pass) · lower
- other — **143–1** (fail) · upper

## Sponsors

- Bonnen — primary (person)
- Frullo — primary (person)
- Geren — primary (person)
- Goldman — primary (person)
- Hancock — primary (person)
- Meyer — primary (person)
- Alvarado — cosponsor (person)
- Bell, Keith — cosponsor (person)
- Biedermann — cosponsor (person)
- Buckley — cosponsor (person)
- Burns — cosponsor (person)
- Button — cosponsor (person)
- Cain — cosponsor (person)
- Cook — cosponsor (person)
- Dean — cosponsor (person)
- Ellzey — cosponsor (person)
- Gervin-Hawkins — cosponsor (person)
- Guillen — cosponsor (person)
- Harless — cosponsor (person)
- Hinojosa — cosponsor (person)
- Huberty — cosponsor (person)
- Jetton — cosponsor (person)
- Johnson, Ann — cosponsor (person)
- King, Phil — cosponsor (person)
- Lambert — cosponsor (person)
- Leman — cosponsor (person)
- Lopez — cosponsor (person)
- Metcalf — cosponsor (person)
- Middleton — cosponsor (person)
- Morales, Christina — cosponsor (person)
- Paul — cosponsor (person)
- Paxton — cosponsor (person)
- Spiller — cosponsor (person)
- Thompson, Ed — cosponsor (person)
- Tinderholt — cosponsor (person)
- Toth — cosponsor (person)
- West — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-19** Filed `filing`
- **2021-03-04** Read first time `introduction, reading-1`
- **2021-03-04** Referred to Ways & Means `referral-committee`
- **2021-03-15** Considered in public hearing
- **2021-03-15** Committee substitute considered in committee
- **2021-03-15** Testimony taken/registration(s) recorded in committee
- **2021-03-15** Left pending in committee
- **2021-03-18** Considered in formal meeting
- **2021-03-18** Committee substitute considered in committee
- **2021-03-18** Reported favorably as substituted `committee-passage-favorable`
- **2021-03-22** Comte report filed with Committee Coordinator
- **2021-03-23** Committee report distributed
- **2021-03-23** Committee report sent to Calendars
- **2021-03-29** Considered in Calendars
- **2021-03-31** Placed on General State Calendar
- **2021-03-31** Read 2nd time `reading-2`
- **2021-03-31** Amended `amendment-passage`
- **2021-03-31** Passed to engrossment as amended
- **2021-03-31** Record vote
- **2021-03-31** Statement(s) of vote recorded in Journal
- **2021-04-01** Read 3rd time `reading-3`
- **2021-04-01** Passed `passage`
- **2021-04-01** Record vote
- **2021-04-01** Reported engrossed
- **2021-04-06** Received from the House `introduction`
- **2021-04-06** Read first time `introduction, reading-1`
- **2021-04-06** Referred to Finance `referral-committee`
- **2021-04-07** Considered in public hearing
- **2021-04-07** Testimony taken in committee
- **2021-04-07** Left pending in committee
- **2021-04-12** Considered in public hearing
- **2021-04-13** Reported favorably w/o amendments `committee-passage-favorable`
- **2021-04-13** Recommended for local & uncontested calendar
- **2021-04-13** Committee report printed and distributed
- **2021-04-15** Placed on intent calendar
- **2021-04-19** Co-sponsor authorized
- **2021-04-19** Rules suspended-Regular order of business
- **2021-04-19** Read 2nd time `reading-2`
- **2021-04-19** Amendment(s) offered `amendment-introduction`
- **2021-04-19** Amended `amendment-passage`
- **2021-04-19** Vote recorded in Journal
- **2021-04-19** Passed to 3rd reading as amended
- **2021-04-19** Vote recorded in Journal
- **2021-04-19** Three day rule suspended
- **2021-04-19** Record vote
- **2021-04-19** Read 3rd time `reading-3`
- **2021-04-19** Passed `passage`
- **2021-04-19** Record vote
- **2021-04-20** Senate passage as amended reported
- **2021-04-21** Senate Amendments distributed
- **2021-04-21** Senate Amendments Analysis distributed
- **2021-04-23** House concurs in Senate amendment(s)
- **2021-04-23** Record vote
- **2021-04-23** Text of Senate Amendment(s)
- **2021-04-23** Reported enrolled
- **2021-04-26** Signed in the House
- **2021-04-26** House concurs in Senate amendment(s)-reported
- **2021-04-26** Signed in the Senate
- **2021-04-27** Co-sponsor authorized
- **2021-04-27** Sent to the Governor `executive-receipt`
- **2021-05-08** Signed by the Governor `executive-signature`
- **2021-05-08** Effective immediately `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/db9766c3-90b4-4253-8708-f17722623b1b`. Confidence: reported (aggregated from official Texas legislature records).