{"data":{"id":"us-tx/tex.-tax-code-171.9201","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.9201","heading":"DEFINITION.","body":"In this subchapter, \"public or private institution of higher education\" means:\n(1) an institution of higher education, as defined by Section 61.003, Education Code; or\n(2) a private or independent institution of higher education, as defined by Section 61.003, Education Code.\nAdded by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.9201","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"76bcd104292a6d5a5c7ff711adc2cede73a22b294fde3af5f88f735eedbee8f7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.812","next":"us-tx/tex.-tax-code-171.9202"},"notice":"GroundRules: Original legal text. Not legal advice."}