H.B. No. 2896
  relating to apportionment of certain receipts of a broadcaster
  under the franchise tax.
         SECTION 1.  Section 171.106, Tax Code, is amended by adding
  Subsection (h) to read as follows:
         (h)  A taxable entity that is a broadcaster shall include in
  the numerator of the broadcaster's apportionment factor receipts
  arising from licensing income from broadcasting or otherwise
  distributing film programming by any means only if the legal
  domicile of the broadcaster's customer is in this state.  In this
               (1)  "Broadcaster" means a taxable entity, not
  including a cable service provider or a direct broadcast satellite
  service, that is a:
                     (A)  television station licensed by the Federal
  Communications Commission;
                     (B)  television broadcast network;
                     (C)  cable television network; or
                     (D)  television distribution company.
               (2)  "Customer" means a person, including a licensee,
  that has a direct connection or contractual relationship with a
  broadcaster under which the broadcaster derives revenue.
               (3)  "Film programming" means all or part of a live or
  recorded performance, event, or production intended to be
  distributed for visual and auditory perception by an audience.
               (4)  "Programming" includes news, entertainment,
  sporting events, plays, stories, or other literary, commercial,
  educational, or artistic works.
         SECTION 2.  This Act applies only to a report originally due
  on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2018.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 2896 was passed by the House on May 8,
  2015, by the following vote:  Yeas 133, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2896 on May 28, 2015, by the following vote:  Yeas 144, Nays 0,
  2 present, not voting.
  Chief Clerk of the House   
         I certify that H.B. No. 2896 was passed by the Senate, with
  amendments, on May 26, 2015, by the following vote:  Yeas 31, Nays
  Secretary of the Senate   
  APPROVED: __________________