{"data":{"id":"us-tx/tex.-tax-code-171.561","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.561","heading":"APPLICATION FOR CREDIT.","body":"(a) A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller.\n(b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit.\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#171.561","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"28bec4bb30ea4353c72cd0f80989c846205c4e78270c62008884590bd7ad714a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.560","next":"us-tx/tex.-tax-code-171.562"},"notice":"GroundRules: Original legal text. Not legal advice."}