Texas Tax Code

§ 171.801 — DEFINITIONS

TX § 171.801Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. P. STRONG FAMILIES TAX CREDIT

Statute text

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In this subchapter:

(1)"At-risk family" has the meaning assigned by Section 137.002, Human Resources Code.

(2)"Designated contribution" means a monetary contribution to an eligible organization that the contributor designates at the time of contribution as being made for the purpose of the strong families credit.

(3)"Eligible organization" means an organization determined to be an eligible organization under this subchapter.

(4)"Foundation" means the OneStar Foundation.

(5)"Strong families credit" means the tax credit established under this subchapter.

Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018), Sec. 1, eff. June 1, 2026.