Texas Statutes
Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures
Section 171.901. Definitions

Sec. 171.901. DEFINITIONS. In this subchapter:
(1) "Certified historic structure" means a property in this state that is:
(A) listed individually in the National Register of Historic Places;
(B) designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or
(C) certified by the commission as contributing to the historic significance of:
(i) a historic district listed in the National Register of Historic Places; or
(ii) a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9.
(2) "Certified rehabilitation" means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.
(3) "Commission" means the Texas Historical Commission.
(4) Redesignated by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 805 (H.B. 3230), Sec. 1, eff. January 1, 2016.
Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(a), eff. June 14, 2017.
Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(b), eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.