Tex. Tax Code § 171.658
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The total credit claimed under this subchapter for a report, including the amount of any carryforward credit under Section 171.659, may not exceed 50 percent of the amount of franchise tax due for the report before any other applicable tax credits.
Tex. Tax Code § 171.658