Tex. Tax Code § 171.552

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 171.552 - Entitlement To Credit

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.

Tex. Tax Code § 171.552

Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811,Sec. 1, eff. 1/1/2024, app. only to a tax report originally due on or after January 1, 2026, and before January 1, 2036.