Texas Tax Code

§ 171.803 — CERTIFICATION AS ELIGIBLE ORGANIZATION

TX § 171.803Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. P. STRONG FAMILIES TAX CREDIT

Statute text

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(a)The foundation shall certify an organization as an eligible organization under this subchapter if the organization:

(1)is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3) of that code;

(2)is authorized to transact business in this state;

(3)has provided the following in this state for at least three years preceding the organization's receipt of the organization's initial designated contribution:

(A)comprehensive case management services for at-risk families based on an assessment of family strengths and needs, including assisting families in achieving self-sufficiency and stability and encouraging workforce participation; or

(B)services and resources to assist fathers in learning and improving parenting skills and being more engaged in their children's lives through in-school programs and online resources;

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Legislative history

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