Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Insurance Code § 233.0101: EXPIRATION OF ALLOCATION AUTHORITY; USE OF ALLOCATED CREDITS.

Where this section sits in the code

INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES
SUBTITLE B. INSURANCE PREMIUM TAXES
CHAPTER 233. CREDIT AGAINST CERTAIN TAXES FOR CERTAIN HOUSING DEVELOPMENTS
SUBCHAPTER C. EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS

(a) The authority of the Texas Department of Housing and Community Affairs to reserve credit amounts and issue allocation certificates for purposes of Subchapter K, Chapter 171, Tax Code, and this chapter expires as provided by Section 171.565(a), Tax Code.

(b) An entity may claim a credit under this chapter on a tax report as provided by Section 171.565(b), Tax Code.

Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024.

Collected 2026-08-27T01:47:21Z. Source file · JSON

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