Sec. 171.652. ELIGIBILITY FOR CREDIT. A taxable entity is eligible for a credit against the tax imposed under this chapter in the amount and under the conditions and limitations provided by this subchapter.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.
Structure Texas Statutes
Subchapter M. Tax Credit for Certain Research and Development Activities
Section 171.652. Eligibility for Credit
Section 171.653. Ineligibility for Credit for Certain Periods
Section 171.654. Amount of Credit
Section 171.655. Attribution of Expenses Following Transfer of Controlling Interest
Section 171.656. Combined Reporting
Section 171.657. Burden of Establishing Credit
Section 171.660. Assignment Prohibited
Section 171.661. Application for Credit
Section 171.663. Reporting of Estimates and Collection of Information