TAX CODE

TITLE 2. STATE TAXATION

SUBTITLE F. FRANCHISE TAX; CREDITS

CHAPTER 172.  TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED HISTORIC STRUCTURES

Sec. 172.101.  DEFINITIONS.  (a)  Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171.
(b)  In this chapter:
(1)  "Certified historic structure" means a property in this state that is:
(A)  listed individually in the National Register of Historic Places;
(B)  designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or
(C)  certified by the commission as contributing to the historic significance of:
(i)  a historic district listed in the National Register of Historic Places; or
(ii)  a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9.
(2)  "Certified rehabilitation" means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.
(3)  "Commission" means the Texas Historical Commission.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Amended by: 
Acts 2015, 84th Leg., R.S., Ch. 805 (H.B. 3230), Sec. 1, eff. January 1, 2016.
Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(a), eff. June 14, 2017.
Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(b), eff. January 1, 2022.
Redesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.