Tex. Prop. Code § 44.001 · Chapter 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
DEFINITION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter, "pension or other retirement plan" includes:
(1) an annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual;
(2) an annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and
(3) an individual retirement account.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/PR/htm/PR.44.htm
- Text hash
- sha256 7c608b120329fcb1c627796bcbb15398d00703c07fea9c8e52116ddc2637a35d
- 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
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.