Tex. Gov't Code § 2303.003 · Subchapter A. GENERAL PROVISIONS
DEFINITIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter:
(1) "Bank" means the Texas Economic Development Bank established under Chapter 489.
(1-a) "Block group" has the meaning assigned by the Bureau of the Census of the United States Department of Commerce.
(1-b) "Day" means the period between 8 a.m. and 5 p.m. of a day other than a Saturday, Sunday, or state or federal holiday.
(1-c) "Distressed county" means a county:
(A) that has a poverty rate above 15.4 percent;
(B) in which at least 25.4 percent of the adult population does not hold a high school diploma or high school equivalency certificate; and
(C) that has an unemployment rate that has remained above 4.9 percent during the preceding five years.
(2) Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).
(3) "Enterprise zone" means an area designated as an enterprise zone under this chapter.
(3-a) "Governing body of an enterprise zone" means the governing body of a municipality or county in which an enterprise zone is located.
(4) Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).
(5) "Nominating body" means the governing body of a municipality or county that nominates a project or activity of a qualified business for designation as an enterprise project.
(5-a) "Office" means the Texas Economic Development and Tourism Office within the office of the governor.
(6) "Qualified business" means a person certified as a qualified business under Section 2303.402.
(6-a) "Qualified business site" means the specific business site of an enterprise project.
(7) "Qualified employee" means a person who:
(A) is a resident of this state;
(B) works for a qualified business;
(C) receives wages from the qualified business from which employment taxes are deducted; and
(D) meets one of the following qualifications:
(i) the person performs at least 50 percent of the person's service for the business at the qualified business site;
(ii) if the person engages in the transportation of goods or services, the person reports to the qualified business site and resides within 50 miles of the qualified business site; or
(iii) if the person engages in services off-site, the person is assigned to the qualified business site and resides within 25 miles of the qualified business site.
(8) "Qualified hotel project" means a hotel proposed to be constructed by a municipality or a nonprofit municipally sponsored local government corporation created under the Texas Transportation Corporation Act, Chapter 431, Transportation Code, that is within 1,000 feet of a convention center owned by a municipality having a population of 1,500,000 or more, including shops, parking facilities, and any other facilities ancillary to the hotel.
(9) "Veteran" means a person who:
(A) has served in:
(i) the army, navy, air force, coast guard, or marine corps of the United States;
(ii) the state military forces as defined by Section 431.001; or
(iii) an auxiliary service of one of those branches of the armed forces; and
(B) has been honorably discharged from the branch of the service in which the person served.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.50, 5.55, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1121, Sec. 1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 814, Sec. 3.01, 6.01(6), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1243 (H.B. 1659), Sec. 1, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 1, eff. June 15, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 1, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 802 (S.B. 1548), Sec. 1, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 4, eff. May 29, 2015.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 1, eff. September 1, 2015.
Acts 2023, 88th Leg., R.S., Ch. 690 (H.B. 1515), Sec. 14, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2303.htm
- Text hash
- sha256 1b939025779e1bed276a81ae70b144dc6c61653f36312c226f980985158971dc
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 3 provisions
Provisions in this library whose text cites Tex. Gov't Code § 2303.003. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.429TAX REFUNDS FOR ENTERPRISE PROJECTS.Printed as Section 2303.003, Government Code
- Tex. Tax Code § 151.431SALES AND USE TAX REFUND FOR JOB RETENTION.Printed as Section 2303.003, Government Code
- Tex. Tax Code § 171.501REFUND FOR JOB CREATION IN ENTERPRISE ZONE.Printed as Section 2303.003, Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.