There are several ways for entities to earn franchise tax credits. Learn more about these options by selecting the links below. Note the expiration dates for each credit type.
|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|
2. Job creation
3. Research and development
|Can no longer establish a credit||
1. Expired Dec. 31, 2016
2. Expired Dec. 31, 2016
3. Credit carryforward expires Dec. 31, 2027
|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.