EXPIRATION OF ALLOCATION AUTHORITY; USE OF ALLOCATED CREDITS.
Tex. INS Code § 233.0101.
in effect(a) The authority of the Texas Department of Housing and Community Affairs to reserve credit amounts and issue allocation certificates for purposes of Subchapter K , Chapter 171 , Tax Code, and this chapter expires as provided by Section 171.565 (a), Tax Code.
(b) An entity may claim a credit under this chapter on a tax report as provided by Section 171.565 (b), Tax Code.
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 2, eff. January 1, 2024.
