{"data":{"id":"us-tx/tex.-tax-code-171.9203","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.9203","heading":"ELIGIBILITY FOR CREDIT.","body":"A taxable entity is eligible for a credit against the tax imposed under this chapter in the amount and under the conditions provided by this subchapter.\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#171.9203","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"68f3d393090dace966eb2540e31c23d06048a0290fee7a3756acc496de610151","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.9202","next":"us-tx/tex.-tax-code-171.9204"},"notice":"GroundRules: Original legal text. Not legal advice."}