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Chapter 313 Forms
Application Forms
- Form 50-296A, Application for Appraised Value Limitation on Qualified Property (PDF)
(revised October 2020) -
To be filled out by an applicant seeking an appraised value limitation and submitted to the school district. The school district submits a completed application to the Comptroller for review and approval. Schedules must be submitted in Excel format.
Schedules A1, A2, B, and C (XLTX)
The Comptroller's office requests the completed application and schedules be submitted by email to Ch313.apps@cpa.texas.gov.
- Form 50-300, Application for Tax Credit on Qualified Property (PDF)
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To be filled out by an agreement holder after paying property tax for the last complete tax year of the qualifying time period and submitted to school district. Only applicable to application determined to be complete before January 1, 2014.
Agreement Form
- Form 50-826, Texas Economic Development Act Agreement (PDF)
(revised October 2020) -
To be used by the applicant and school district as a template for a value limitation agreement. The school district submits a draft agreement to the Comptroller for review and approval.
The Comptroller requests the agreement be submitted by email to Ch313.apps@cpa.texas.gov.
Reporting Forms
(Updated April 20, 2023)
Chapter 313 reporting requirements apply to each agreement, and forms must be submitted to the Comptroller’s office on an annual and biennial basis. All companies with active agreements will be required to submit annual forms this collection year – Summer 2023.
Please monitor this website and any email announcements for updates on forms and deadlines.
- Form 50-772A, Annual Eligibility Report (PDF)
(updated April 20, 2023) -
This form is to be filled out by agreement holders and submitted to the school district by an authorized representative of each company by June 15 using information from the previous tax calendar year (2022). The reports are not due May 15 as noted on Form 50-772A. School districts are required to ensure the completeness and accuracy of the information on the form. School districts should retain the original form and submit PDF scans of the completed and signed forms, and any attachments, to the Comptroller's office by Aug. 15 or the next business day thereafter, if this date falls on a weekend.
- Form 50-825, Job Creation Compliance Report (PDF)
Form 50-825 (XLTX) — Excel Version
(Updated April 20, 2023) -
This form is to be filled out by agreement holders and submitted annually by an authorized representative of each company directly to the Comptroller's office. This requirement only applies to agreements resulting from applications determined to be complete after Jan. 1, 2014. Agreement holders complete the report only in the first year the agreement holders are committed to creating new, qualified jobs for their projects according to the Schedule C of the agreement holder's application in the year covered by the report. For example, if an applicant indicates on Schedule C that the company will begin creating qualified jobs in 2022, then it will need to file a report in 2023. The Comptroller's office requests that companies complete this form, submitting both a signed electronic version (PDF) with the excel spreadsheet to the Comptroller by Aug. 15 of each year (or the next business day thereafter, if this date falls on a weekend) by email to chapter313@cpa.texas.gov.
Agreement holders must also send preliminary documentation for each qualifying job listed in Form 50-825. Agreement holders who do not provide supporting documentation for job verification or do not submit reports will result in adverse determinations with regard to a company’s qualified jobs commitment. Please provide the following documentation for tax year 2022 by Aug.15:
- Payroll records for all qualifying jobs submitted.
- Screenshots or reports generated from payroll/HR systems (W2s do not provide sufficiently detailed information) demonstrating:
- Hours worked - detailed by category of hours.
- Wages - must be able to determine weekly wage for regular hours only.
- A year-end pay stub is usually sufficient for hours and wages if it includes YTD totals.
- Hire date, project start date.
- Termination date (if applicable).
- Location/Transfer history report to show all locations. (project, city and state) worked with corresponding dates since date of hire.
- Proof of group health benefit plan coverage of which the business offers to pay at least 80 percent of the premium - must show employee cost vs. employer cost.
- Screenshots or reports generated from payroll/HR systems (W2s do not provide sufficiently detailed information) demonstrating:
- Report showing number of ALL employees at the date of application.
- Report showing number of ALL employees as of end of tax year 2022.
- If business owns and operates multiple locations in Texas, please provide list of transferred employees, if any, that are now working at project location.
Submit any additional information/documentation necessary to determine all jobs meet the requirements above.
If secure file transfer protocol (SFTP) is preferred, contact chapter313@cpa.texas.gov to arrange a link. Be sure to include the tax year (2022) and the application number with your request.
- Payroll records for all qualifying jobs submitted.
- Form 50-773A (XLSX) and 50-773B (XLSX) — Biennial Progress Report Forms (2022)
(Updated May 6, 2022) -
To be filled out by agreement holders and submitted by an authorized representative of each company to the school district by July 15, 2022. The school districts must forward the form to the Comptroller's office by September 15. Form 50-773A collects information for projects with applications deemed complete prior to January 1, 2014 ("three-digit projects"), and Form 50-773B collects information for projects with applications deemed complete after that date ("four-digit projects"). The forms are now electronic-only spreadsheets. Hard copy paper Forms 50-773A or 50-773B are no longer accepted. School districts use data from these forms to complete the "CDR" form they are required to submit to the Comptroller's office (see below). The Comptroller's office has updated Form 50-773A and Form 50-773B per TAC, Sec. 9.1052(d). Updated forms for the 2022 data collection are structurally the same as those used in Collection Year 2020. Dates and years in labels and instructions have been updated for this 2022 data collection. Additional rows have been added to Tab 3 of the 773 Excel spreadsheet form for recent projects with longer timelines.
- Form 50-827A (XLSX) and Form 50-827B (XLSX) — Biennial School District Cost Data Request ("CDR") (2022)
(Updated May 6, 2022) -
To be filled out and submitted by school districts to the Comptroller's office by September 15, 2022. In 2018, new versions of the Form 50-827 were adopted for three-digit and four-digit projects. School districts complete Form 50-827A or Form 50-827B, as applicable. The forms are now electronic-only spreadsheets. Hard-copy paper Forms 50-827A or 50-827B are no longer accepted. The Comptroller's office has updated Form 50-827A and Form 50-827B per TAC, Sec. 9.1052(d). Updated 2022 forms are structurally the same as those used in Collection Year 2020. Dates and years in labels and instructions have been updated for this 2022 data collection. Additional rows have been added for recent projects with longer timelines.
Disclaimer
This information should not be construed as, and is not a substitute for, legal advice.
Property owners and school districts are urged to consult the Attorney General's Economic Development Handbook and their own legal counsel for any questions or interpretations of economic development laws.