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

Tex. Tax Code § 171.9207: LIMITATION.

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

The total credit claimed under this subchapter for a report, including the amount of any carryforward under Section 171.9208, may not exceed 50 percent of the amount of tax due for the report before any other applicable tax credits.

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

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