Tex. Tax Code § 171.067
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A nonprofit corporation organized to provide a convalescent home or other housing for persons who are at least 62 years old or who are handicapped or disabled is exempted from the franchise tax, whether or not the corporation is organized for purely public charity.
Tex. Tax Code § 171.067