89R9103 CJD-D     By: Gerdes H.B. No. 3045       A BILL TO BE ENTITLED   AN ACT   relating to a franchise tax exemption for corporations operating a   spaceport for certain national defense purposes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 171, Tax Code, is amended   by adding Section 171.089 to read as follows:          Sec. 171.089.  EXEMPTION-SPACEPORT USED FOR NATIONAL   DEFENSE PURPOSES. A corporation is exempted from the franchise tax   if the corporation operates a spaceport:                (1)  licensed by the Federal Aviation Administration;   and                (2)  that is critical to the performance of a contract   between the corporation and the United States Department of Defense   to provide spaceflight or launch services to that department.          SECTION 2.  The change in law made by this Act applies only   to a report originally due on or after the effective date of this   Act.          SECTION 3.  This Act takes effect September 1, 2025.