Texas § TX.172.104 - QUALIFICATION
Full text of Texas The Texas Constitution § TX.172.104 — QUALIFICATION, with citation guidance and answers to common questions.
§ TX.172.104. QUALIFICATION
QUALIFICATION. An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this chapter if: (1) the rehabilitated certified historic structure is placed in service on or after September 1, 2013; (2) the entity has an ownership interest in the certified historic structure in the year during which the structure is placed in service after the rehabilitation; and (3) the total amount of the eligible costs and expenses incurred exceeds $5,000. Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023.
Frequently Asked Questions About Texas § TX.172.104
What does The Texas Constitution § TX.172.104 cover?
Section TX.172.104 ("QUALIFICATION") 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.172.104?
A common citation format is "The Texas Constitution § TX.172.104" (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.172.104 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.