Tex. Tax Code Section 172.103
Eligibility for Credit

An entity is eligible to apply for a credit in the amount and under the conditions and limitations provided by this chapter against the taxes imposed under Chapter 171 (Franchise Tax) of this code and, as provided by Section 172.109(e), Chapters 221 (Property and Casualty Insurance Premium Tax), 222 (Life, Health, and Accident Insurance Premium Tax), 223 (Title Insurance Premium Tax), and 224 (Reciprocal and Interinsurance Exchange Premium Tax), Insurance Code.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 (Franchise Tax) by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.

Source: Section 172.103 — Eligibility for Credit, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­172.­htm#172.­103 (accessed May 26, 2025).

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§ 172.103. Eligibility for Credit's source at texas​.gov