Texas Tax Code

§ 171.9201 — DEFINITION

TX § 171.9201Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES

Statute text

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In this subchapter, "public or private institution of higher education" means:

(1)an institution of higher education, as defined by Section 61.003, Education Code; or

(2)a private or independent institution of higher education, as defined by Section 61.003, Education Code.

Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.