GroundRules
Tex. Tax Code § 171.9201: DEFINITION.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE F. FRANCHISE TAX; CREDITS
- CHAPTER 171. FRANCHISE TAX
- SUBCHAPTER T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES
In this subchapter, "public or private institution of higher education" means:
(1) an institution of higher education, as defined by Section 61.003, Education Code; or
(2) a private or independent institution of higher education, as defined by Section 61.003, Education Code.
Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.
Collected 2026-08-27T01:47:41Z. Source file · JSON