Section 172.102 - Eligible Costs And Expenses(a) Subject to Subsections (b) and (c), in this chapter , "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code. (b) Except as provided by Subsection (c), the depreciation and tax-exempt use provisions of Section 47(c)(2), Internal Revenue Code, do not apply to costs and expenses incurred by an entity exempted from the federal income tax under Section 501(a), Internal Revenue Code , and those costs and expenses are eligible costs and expenses if the other provisions of Section 47(c)(2), Internal Revenue Code, are satisfied. (c) Expenditures by an entity described by Subsection (b) to rehabilitate a structure that is leased to a tax-exempt entity in a disqualified lease, as those terms are defined by Section 168(h), Internal Revenue Code, are not eligible costs and expenses. Renumbered from Tex. Tax Code § 171.9015 and amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 83,Sec. 2, eff. 9/1/2023, app. The changes in law do not affect the validity of a credit that accrued under Subchapter S, Chapter 171, Tax Code, before the effective date of this Act..Amended by by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 497,Sec. 1, eff. 1/1/2022.Amended by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 773,Sec. 8, eff. 6/14/2017.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 805,Sec. 1, eff. 1/1/2016.Added by Acts 2013, 83rd Leg. - Regular Session, ch. 1232,Sec. 14, eff. 1/1/2015.