(a) Before the beginning of each regular session of the legislature, the comptroller shall submit to the legislature and the governor estimates of:
- (1) the total number of taxable entities that applied credits under this subchapter against the tax imposed under this chapter or received refundable credits under this subchapter;
- (2) the total amount of those credits and refundable credits; and
- (3) the total amount of unused credits carried forward.
- (b) The comptroller shall provide the estimates required by this section as part of the report required by Section 403.014, Government Code.
Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.