Texas

2 programs in the 2026 edition.

View this section in the full 2026 Sourcebook Filter/search Texas

2 programs0 refundableEasiest: Research and Development Franchise Tax Credit - Subchapter TTop: Equipment, Research and Development, Historic Rehabilitation

Programs

TXTX-HIST-001

Certified Historic Structure Rehabilitation Credit

25% of eligible rehabilitation costs under the state credit

A forest-products business rehabilitating a certified historic mill may monetize a Texas franchise-tax credit.

Fit 1/3Difficulty 3/3Not refundable

TXTX-RD-001

Research and Development Franchise Tax Credit - Subchapter T

8.722% of current Texas qualified expenses above 50% of the

New rules effective January 1, 2026 provide a current franchise-tax credit for Texas qualified research.

Fit 3/3Difficulty 2/3Conditional