{"data":{"id":"us-tx/tex.-tax-code-171.9208","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.9208","heading":"CARRYFORWARD.","body":"(a) If a taxable entity is eligible for a credit that exceeds the limitation under Section 171.9207, the entity may carry the unused credit forward for not more than 20 consecutive reports.\n(b) Credits, including credit carryforwards, are considered used in the following order:\n(1) a credit carryforward of unused credits accrued under Subchapter O before its repeal on January 1, 2008, and claimed as authorized by Section 18(d), Chapter 1 (H.B. 3), Acts of the 79th Legislature, 3rd Called Session, 2006;\n(2) a credit carryforward of unused credits accrued under Subchapter M before its repeal on January 1, 2026, and claimed as authorized by Section 4, _.B. _, Regular Session, 2025;\n(3) a credit carryforward under this subchapter; and\n(4) a current year credit.\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#171.9208","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9b268dc0a76c18c99b453dddbf564f6a748d84ec6a1a3ff7603194f71d03d644","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.9207","next":"us-tx/tex.-tax-code-171.9209"},"notice":"GroundRules: Original legal text. Not legal advice."}