(a) Subject to Subsection (b), the amount of a taxable entity's credit for a report is equal to the lesser of:
(1) the amount of credit awarded to the entity under Section 171.807; or
(2) the amount of franchise tax due for the report after applying all other applicable credits.
(b) The total amount of strong families credits awarded may not exceed $5 million each year.
Official text of the Texas Tax Code as published by the Texas Legislative Council.