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Texas Codes
INSURANCE CODETitle 3 - DEPARTMENT FUNDS, FEES, AND TAXESSubtitle B - INSURANCE PREMIUM TAXESChapter 233 - CREDIT AGAINST CERTAIN TAXES FOR CERTAIN HOUSING DEVELOPMENTS
Subchapter C - EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS
Section 233.0101 - Expiration Of Allocation Authority; Use Of Allocated Credits

Tex. Ins. Code § 233.0101

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 233.0101 - Expiration Of Allocation Authority; Use Of Allocated Credits
(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.

Tex. Ins. Code § 233.0101

Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811,Sec. 2, eff. 1/1/2024, app. only to a tax report originally due on or after January 1, 2026, and before January 1, 2036.