Tex. Tax Code § 172.104
QUALIFICATION
Texas · Texas Tax Code · Status: effective
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- Tex. Tax Code § 172.104, QUALIFICATION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575647
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Full text
An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this chapter if:
(1) the rehabilitated certified historic structure is placed in service on or after September 1, 2013;
(2) the entity has an ownership interest in the certified historic structure in the year during which the structure is placed in service after the rehabilitation; and
(3) the total amount of the eligible costs and expenses incurred exceeds $5,000.