{"data":{"id":"us-tx/tex.-tax-code-171.552","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.552","heading":"ENTITLEMENT TO CREDIT.","body":"A taxable entity is entitled to a credit against the taxes imposed under this chapter in the amount and under the limitations provided by this subchapter if the taxable entity owns a direct or indirect interest in a qualified development.\nAdded by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.552","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"965440710cfde91e38f64013632b0b437222918e60a634aa3df73d762d20bf42","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.551","next":"us-tx/tex.-tax-code-171.553"},"notice":"GroundRules: Original legal text. Not legal advice."}