Section 172.106 - Amount Of Credit; Limitations(a) The total amount of the credit under this chapter with respect to the rehabilitation of a single certified historic structure that may be claimed may not exceed 25 percent of the total eligible costs and expenses incurred in the certified rehabilitation of the certified historic structure. (b) The total credit claimed for a report, including the amount of any carryforward under Section 172.107 , may not exceed the amount of franchise tax due for the report after any other applicable tax credits. (c) Eligible costs and expenses may only be counted once in determining the amount of the tax credit available, and more than one entity may not claim a credit for the same eligible costs and expenses. Renumbered from Tex. Tax Code § 171.905 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..Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.