{"data":{"id":"us-tx/tex.-tax-code-171.560","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.560","heading":"FILING REQUIREMENTS AFTER ALLOCATION.","body":"A taxable entity that allocates a portion of the credit under Section 171.559, and each taxable entity to which a portion was allocated, shall file with the taxable entity's report a copy of the certification or notice required by Section 171.559(b).\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#171.560","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a0e09a4377f07a416c1200633d04d9861b797d869f0f6422defc19a66814ec1e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.559","next":"us-tx/tex.-tax-code-171.561"},"notice":"GroundRules: Original legal text. Not legal advice."}