Texas § TX.171.501 - REFUND FOR JOB CREATION IN ENTERPRISE ZONE
Full text of Texas The Texas Constitution § TX.171.501 — REFUND FOR JOB CREATION IN ENTERPRISE ZONE, with citation guidance and answers to common questions.
§ TX.171.501. REFUND FOR JOB CREATION IN ENTERPRISE ZONE
REFUND FOR JOB CREATION IN ENTERPRISE ZONE. (a) A corporation that has been certified a qualified business as provided by Chapter 2303 , Government Code, may apply for and be granted a refund of franchise tax paid with an initial or annual report if the governing body certifies to the comptroller that the business has created 10 or more new jobs held by qualified employees during the calendar year that contains the end of the accounting period on which the report is based. (b) Only qualified businesses that have been certified as eligible for a refund under this section by the governing body to the comptroller are entitled to the refund. (c) Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01 (10). (d) The amount of a refund under this section is the lesser of $5,000 or 25 percent of the amount of franchise tax due for any one privilege period before any other applicable credits. For purposes of this subsection, the initial and second periods are considered to be the same privilege period. (e) In this section: (1) "Enterprise zone" and "qualified employee" have the meanings assigned to those terms by Section 2303.003 , Government Code. (2) "Governing body" means the governing body of a municipality or county that applied to have the project or activity of a qualified business designated as an enterprise project under Section 2303.405 , Government Code. (3) "New job" has the meaning assigned "permanent new job" by Section 2303.401 , Government Code. (4) "Qualified business" means a person that is certified as a qualified business under Section 2303.402 , Government Code. Added by Acts 1989, 71st Leg., ch. 1106, Sec. 25, eff. Sept. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 268, Sec. 44, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.59, 5.95(22), eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.61, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1263, Sec. 63, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 814, Sec. 3.58, 3.59, 6.01(10), eff. Sept. 1, 2003. SUBCHAPTER K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.501
What does The Texas Constitution § TX.171.501 cover?
Section TX.171.501 ("REFUND FOR JOB CREATION IN ENTERPRISE ZONE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.171.501?
A common citation format is "The Texas Constitution § TX.171.501" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.171.501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.