There are several ways for entities to earn franchise tax credits. Learn more about these options by clicking the links below, and note the expiration dates for each of these credits.
|Credit type||Must establish credit by||Carryforward|
|Qualified research and development activities||Dec. 31, 2026||20-year credit carryforward|
|Historic structure rehabilitation||No expiration date on establishing a credit||5-year credit carryforward|
|Clean energy projects
(Earliest possible date available is Sept. 1, 2018)
|No expiration date on establishing a credit; Only 3 projects allowed||20-year credit carryforward|
||Can no longer establish a credit||
|Temporary credit for Business Loss Carryfoward||Can no longer establish a credit||Unused credits cannot be carried forward to reports originally due on or after Sept. 1, 2027|
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.