Sec. 171.665. EXPIRATION. (a) This subchapter expires December 31, 2026.
(b) The expiration of this subchapter does not affect the carryforward of a credit under Section 171.659 or a credit authorized under this subchapter established before the date this subchapter expires.
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