{"data":{"id":"us-tx/tex.-tax-code-171.806","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.806","heading":"CARRYFORWARD.","body":"(a) If a taxable entity is awarded a credit that exceeds the limitation under Section 171.805(a), the entity may carry the unused credit forward for not more than five consecutive reports.\n(b) A carryforward is considered the remaining portion of a credit awarded to a taxable entity that cannot be claimed on a report because of the limitation under Section 171.805(a).\nAdded by Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018), Sec. 1, eff. June 1, 2026.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER P. STRONG FAMILIES TAX CREDIT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.806","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"47e66e2e2c30415f20cadcb7b987ae7eeda9226e44217a3cd06ea181f25ad469","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.805","next":"us-tx/tex.-tax-code-171.807"},"notice":"GroundRules: Original legal text. Not legal advice."}