Expiration

Sec. 171.812. EXPIRATION. (a) This subchapter expires January 1, 2029. (b) The expiration of this subchapter does not affect the carryforward of a credit under Section 171.806 or those credits for which a taxable entity is eligible after the date this subchapter expires based on designated contributions made before that date. Added by Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018), Sec. 1, eff. June 1, 2026. SUBCHAPTER T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES