{"data":{"id":"us-tx/tex.-insurance-code-233.0051","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 233.0051","heading":"CREDIT.","body":"(a) An entity is eligible for a credit against the entity's state premium tax liability in the amount and under the limitations provided by this chapter if the entity owns a direct or indirect interest in a qualified development.\n(b) An entity that claims a credit under this chapter is not required to pay any additional retaliatory tax under Chapter 281 as a result of claiming the credit.\nAdded by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024.","path":["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 B. CREDIT"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.233.htm#233.0051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"b2cfcbd5e489db6cd727bec07494d7b998fa26065266f794597835081a8ffc1d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-233.0001","next":"us-tx/tex.-insurance-code-233.0052"},"notice":"GroundRules: Original legal text. Not legal advice."}