Tax Code › Title 2 › Chapter 171 › Subchapter K

Texas Tax Code § 171.552

Entitlement to Credit

Franchise Tax · Tax Credit for Certain Housing Developments

A taxable entity is entitled to a credit against the taxes imposed under this chapter in the amount and under the limitations provided by this subchapter if the taxable entity owns a direct or indirect interest in a qualified development.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.