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

Tex. Tax Code § 171.561: APPLICATION FOR CREDIT.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE F. FRANCHISE TAX; CREDITS
CHAPTER 171. FRANCHISE TAX
SUBCHAPTER K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS

(a) A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller.

(b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit.

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

Collected 2026-08-27T01:47:41Z. Source file · JSON

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