Tex. Ins. Code § 703.104
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A covered entity or a covered entity's assignee entitled to an offset or deduction that has not been used may show, in the covered entity's or assignee's books and records, the balance of the deduction or offset as an admitted asset for any purpose.
Tex. Ins. Code § 703.104