Tex. Tax Code § 171.561 · Subchapter K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS
APPLICATION FOR CREDIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller.
(b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit.
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 dc6f232bd23eee571299348d73152aed8306f7db4b74a582545a71163f0859b2
- 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.