Tex. Tax Code § 171.9201 · Subchapter T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES
DEFINITION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this subchapter, "public or private institution of higher education" means:
(1) an institution of higher education, as defined by Section 61.003, Education Code; or
(2) a private or independent institution of higher education, as defined by Section 61.003, Education Code.
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.
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 a95ab8dbff3422a142eed4a5f8a3e27ce4dba82d2baa617b36e0b7a116a728de
- 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.
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.