{"data":{"id":"us-tx/tex.-government-code-2303.4071","jurisdiction":"us-tx","citation":"Tex. Government Code § 2303.4071","heading":"MAXIMUM TAX REFUND.","body":"(a) In this section:\n(1) \"Double jumbo enterprise project\" and \"triple jumbo enterprise project\" have the meanings assigned by Section 2303.407.\n(2) \"Half enterprise project\" means an enterprise project split into two half designations as provided by Section 2303.406(d-1).\n(b) An enterprise project is eligible for a maximum refund of $250,000 in each state fiscal year.\n(c) A double jumbo enterprise project is eligible for a maximum refund of $500,000 in each state fiscal year.\n(d) A triple jumbo enterprise project is eligible for a maximum refund of $750,000 in each state fiscal year.\n(e) A half enterprise project is eligible for a maximum refund not to exceed $125,000 in each state fiscal year and is subject to the capital investment and job allocation requirements under Section 2303.407(b)(1), (2), or (3).\nAdded by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.\nAmended by:\nActs 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 8, eff. September 1, 2015.","path":["GOVERNMENT CODE","TITLE 10. GENERAL GOVERNMENT","SUBTITLE G. ECONOMIC DEVELOPMENT PROGRAMS INVOLVING BOTH STATE AND LOCAL GOVERNMENTS","CHAPTER 2303. ENTERPRISE ZONES","SUBCHAPTER F. QUALIFIED BUSINESSES AND ENTERPRISE PROJECTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2303.htm#2303.4071","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"585b882a6e979f032a8b732ceac43d82934811af7ed91be10803e274bb2e2195","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-2303.407","next":"us-tx/tex.-government-code-2303.4072"},"notice":"GroundRules: Original legal text. Not legal advice."}