{"data":{"id":"us-tx/tex.-tax-code-171.088","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.088","heading":"EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS.","body":"An entity that is not a corporation but that, because of its activities, would qualify for a specific exemption under this subchapter if it were a corporation, qualifies for the exemption and is exempt from the tax in the same manner and under the same conditions as a corporation.\nAdded by Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 4, eff. January 1, 2008.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER B. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.088","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6aa9d65cf2473b45e439b983dcae927929d8925b7b06540b96109e580936a8ae","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.087","next":"us-tx/tex.-tax-code-171.101"},"notice":"GroundRules: Original legal text. Not legal advice."}