Tex. Tax Code § 171.805
This is the official text of Tex. Tax Code § 171.805, part of Texas’s Tax Code — governs state and local taxation.
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§ 171.805. AMOUNT OF CREDIT; LIMITATION ON TOTAL CREDITS.
Official statutory text
(a) Subject to Subsection (b), the amount of a taxable entity's credit for a report is equal to the lesser of:
(1) the amount of credit awarded to the entity under Section 171.807; or
(2) the amount of franchise tax due for the report after applying all other applicable credits.
(b) The total amount of strong families credits awarded may not exceed $5 million each year.
(1) the amount of credit awarded to the entity under Section 171.807; or
(2) the amount of franchise tax due for the report after applying all other applicable credits.
(b) The total amount of strong families credits awarded may not exceed $5 million each year.
Status: in_force · Read it on the official government site
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