Tex. Tax Code § 171.552 · Subchapter K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS
ENTITLEMENT TO CREDIT.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm
- Text hash
- sha256 2b383b849240243f8dd1881bb3843466e62ee98a4ea3e127b6e0fed6e5329b25
- 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.