Tex. Gov't Code § 2303.4071 · Subchapter F. QUALIFIED BUSINESSES AND ENTERPRISE PROJECTS
MAXIMUM TAX REFUND.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section:
(1) "Double jumbo enterprise project" and "triple jumbo enterprise project" have the meanings assigned by Section 2303.407.
(2) "Half enterprise project" means an enterprise project split into two half designations as provided by Section 2303.406(d-1).
(b) An enterprise project is eligible for a maximum refund of $250,000 in each state fiscal year.
(c) A double jumbo enterprise project is eligible for a maximum refund of $500,000 in each state fiscal year.
(d) A triple jumbo enterprise project is eligible for a maximum refund of $750,000 in each state fiscal year.
(e) A half enterprise project is eligible for a maximum refund not to exceed $125,000 in each state fiscal year and is subject to the capital investment and job allocation requirements under Section 2303.407(b)(1), (2), or (3).
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 8, eff. September 1, 2015.
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 c8785981d4807492e7d65d9a47d1cdcd85fc3aec379b095b9f5fd54803e8c731
- 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
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