Tex. Tax Code § 172.107 · Chapter 172. TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED HISTORIC STRUCTURES
CARRYFORWARD.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If an entity is eligible for a credit that exceeds the limitation under Section 172.106(b), the entity may carry the unused credit forward for not more than five consecutive reports.
(b) A carryforward is considered the remaining portion of a credit that cannot be claimed in the current year because of the limitation under Section 172.106(b).
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.172.htm
- Text hash
- sha256 db187c2a076b238e76dad0c6bdae3c62ee66e6ffe3d4a54086490746812c64ff
- 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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