Texas § TX.171.808 - CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PAR
Full text of Texas The Texas Constitution § TX.171.808 — CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PAR, with citation guidance and answers to common questions.
§ TX.171.808. CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PAR
CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PARTNERSHIP AGREEMENT. (a) A credit under this subchapter for designated contributions made by a member of an affiliated group that files a combined report under Section 171.1015 must be claimed on the combined report required by Section 171.1014 for the group, and the combined group is considered the taxable entity making the designated contribution for purposes of this subchapter. (b) An upper tier entity that includes the total revenue of a lower tier entity for purposes of computing its taxable margin as authorized by Section 171.1015 may claim the credit under this subchapter for designated contributions made by the lower tier entity to the extent of the upper tier entity's ownership interest in the lower tier entity. No more than $1 million in credit awarded for designated contributions made during the period on which a report is based may be claimed on the report. Added by Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.808
What does The Texas Constitution § TX.171.808 cover?
Section TX.171.808 ("CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PAR") 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.171.808?
A common citation format is "The Texas Constitution § TX.171.808" (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.171.808 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.