Texas § 171.9208 CARRYFORWARD.

Texas Statutes

§ 171.9208 — CARRYFORWARD.

Texas § 171.9208

Code TXTax Code

This text of Texas § 171.9208 (CARRYFORWARD.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 171.9208 (2026).

Text

Sec. 171.9208. CARRYFORWARD.

(a)If a taxable entity is eligible for a credit that exceeds the limitation under Section 171.9207 , the entity may carry the unused credit forward for not more than 20 consecutive reports.

(b)Credits, including credit carryforwards, are considered used in the following order:

(1)a credit carryforward of unused credits accrued under Subchapter O before its repeal on January 1, 2008, and claimed as authorized by Section 18(d), Chapter 1 (H.B. 3), Acts of the 79th Legislature, 3rd Called Session, 2006;

(2)a credit carryforward of unused credits accrued under Subchapter M before its repeal on January 1, 2026, and claimed as authorized by Section 4, _.B. _, Regular Session, 2025;

(3)a credit carryforward under this subchapter; and

(4)a current year credit.

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Sec. 171.9208. CARRYFORWARD. (a) If a taxable entity is eligible for a credit that exceeds the limitation under Section 171.9207 , the entity may carry the unused credit forward for not more than 20 consecutive reports.
(b) Credits, including credit carryforwards, are considered used in the following order:
(1) a credit carryforward of unused credits accrued under Subchapter O before its repeal on January 1, 2008, and claimed as authorized by Section 18(d), Chapter 1 (H.B. 3), Acts of the 79th Legislature, 3rd Called Session, 2006;
(2) a credit carryforward of unused credits accrued under Subchapter M before its repeal on January 1, 2026, and claimed as authorized by Section 4, _.B. _, Regular Session, 2025;
(3) a credit carryforward under this subchapter; and
(4) a current year credit.