Texas Statutes
Chapter 171 - Franchise Tax
Subchapter M. Tax Credit for Certain Research and Development Activities

Section 171.651. Definitions - Sec. 171.651. DEFINITIONS. In this subchapter: (1) "Internal Revenue Code"...

Section 171.652. Eligibility for Credit - Sec. 171.652. ELIGIBILITY FOR CREDIT. A taxable entity is eligible...

Section 171.653. Ineligibility for Credit for Certain Periods - Sec. 171.653. INELIGIBILITY FOR CREDIT FOR CERTAIN PERIODS. (a) A...

Section 171.654. Amount of Credit - Sec. 171.654. AMOUNT OF CREDIT. (a) Except as provided by...

Section 171.655. Attribution of Expenses Following Transfer of Controlling Interest - Sec. 171.655. ATTRIBUTION OF EXPENSES FOLLOWING TRANSFER OF CONTROLLING INTEREST....

Section 171.656. Combined Reporting - Sec. 171.656. COMBINED REPORTING. (a) A credit under this subchapter...

Section 171.657. Burden of Establishing Credit - Sec. 171.657. BURDEN OF ESTABLISHING CREDIT. The burden of establishing...

Section 171.658. Limitations - Sec. 171.658. LIMITATIONS. The total credit claimed under this subchapter...

Section 171.659. Carryforward - Sec. 171.659. CARRYFORWARD. If a taxable entity is eligible for...

Section 171.660. Assignment Prohibited - Sec. 171.660. ASSIGNMENT PROHIBITED. A taxable entity may not convey,...

Section 171.661. Application for Credit - Sec. 171.661. APPLICATION FOR CREDIT. A taxable entity must apply...

Section 171.662. Rules - Sec. 171.662. RULES. The comptroller shall adopt rules and forms...

Section 171.663. Reporting of Estimates and Collection of Information - Sec. 171.663. REPORTING OF ESTIMATES AND COLLECTION OF INFORMATION. (a)...

Section 171.664. Deposit of Certain Revenue - Sec. 171.664. DEPOSIT OF CERTAIN REVENUE. Notwithstanding any other law,...

Section 171.665. Expiration - Sec. 171.665. EXPIRATION. (a) This subchapter expires December 31, 2026....