Texas § 172.102 ELIGIBLE COSTS AND EXPENSES.

Texas Statutes

§ 172.102 — ELIGIBLE COSTS AND EXPENSES.

Texas § 172.102

Code TXTax Code

This text of Texas § 172.102 (ELIGIBLE COSTS AND EXPENSES.) 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. § 172.102 (2026).

Text

Sec. 172.102. ELIGIBLE COSTS AND EXPENSES.

(a)Subject to Subsections (b) and (c), in this chapter, "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code. Text of subsection effective until January 01, 2035

(b)Except as provided by Subsection (c), the depreciation and tax-exempt use provisions of Section 47(c)(2), Internal Revenue Code, do not apply to costs and expenses incurred by an entity exempted from the federal income tax under Section 501(a), Internal Revenue Code, or by an institution of higher education or university system as defined by Section 61.003 , Education Code, and those costs and expenses are eligible costs and expenses if the other provisions of Section 47(c)(2), Internal Revenue Code, are satis

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Sec. 172.102. ELIGIBLE COSTS AND EXPENSES. (a) Subject to Subsections (b) and (c), in this chapter, "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code.
Text of subsection effective until January 01, 2035
(b) Except as provided by Subsection (c), the depreciation and tax-exempt use provisions of Section 47(c)(2), Internal Revenue Code, do not apply to costs and expenses incurred by an entity exempted from the federal income tax under Section 501(a), Internal Revenue Code, or by an institution of higher education or university system as defined by Section 61.003 , Education Code, and those costs and expenses are eligible costs and expenses if the other provisions of Section 47(c)(2), Internal Revenue Code, are satisfied.
Text of subsection effective on January 01, 2035
(b) Except as provided by Subsection (c), the depreciation and tax-exempt use provisions of Section 47(c)(2), Internal Revenue Code, do not apply to costs and expenses incurred by an entity exempted from the federal income tax under Section 501(a), Internal Revenue Code, and those costs and expenses are eligible costs and expenses if the other provisions of Section 47(c)(2), Internal Revenue Code, are satisfied.
(c) Expenditures by an entity described by Subsection (b) to rehabilitate a structure that is leased to a tax-exempt entity in a disqualified lease, as those terms are defined by Section 168(h), Internal Revenue Code, are not eligible costs and expenses.
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.

Legislative History

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. Amended by: Acts 2025, 89th Leg., R.S., Ch. 646 (H.B. 4044 ), Sec. 1(a), eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 646 (H.B. 4044 ), Sec. 1(b), eff. January 1, 2035.