89R23090 CJD-D     By: Gerdes, Curry, et al. H.B. No. 3045     Substitute the following for H.B. No. 3045:     By:  Capriglione C.S.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:                (1)  is an operator of a spaceport authorized by the   Federal Aviation Administration; and                (2)  has a contract with 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.