reglab/housing_qa huggingface dataset:
TX Govt Code § 2303.205 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter D. Administration|Section 2303.205. Annual Report

Sec. 2303.205.  ANNUAL REPORT.  (a)  Not later than October 1 of each year, the nominating body of a project or activity designated as an enterprise project shall submit to the bank a report in the form required by the bank.(b)  Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).(c)  The report must include for the year preceding the date of the report:(1)  a list of local incentives for community development available in the jurisdiction of the governmental entity nominating the enterprise project;(2)  the use of local incentives described by the nominating body in the ordinance or order nominating the enterprise project and the effect of those incentives on revenue;(3)  the number of businesses assisted, located, and retained in the jurisdiction of the governmental entity nominating the enterprise project due to the existence of the enterprise zone program;  and(4)  a summary of all industrial revenue bonds issued to finance enterprise projects located in the jurisdiction of the governmental entity nominating the enterprise project.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 4, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 814, Sec. 3.08, 6.01(6), eff. Sept. 1, 2003.|
TX Govt Code § 2303.401 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.401. Definitions

Sec. 2303.401.  DEFINITIONS.  In this subchapter:(1)  "New permanent job" means a new employment position that:(A)  is created by a qualified business as described by Section 2303.402 at the qualified business site not earlier than the 90th day before the date the business's project or activity is designated as an enterprise project under this chapter;(B)  will provide or has provided for the duration of the project's designation period at least 1,820 hours of employment a year to a qualified employee; and(C)  will exist or has existed at the qualified business site for the longer of:(i)  the duration of the project's designation period; or(ii)  three  years after the date on which a state benefit is received as authorized by this chapter.(2)  "Retained job" means a job that:(A)  existed with a qualified business on the 91st day before the date the business's project or activity is designated as an enterprise project;(B)   has provided and will continue to provide employment to a qualified employee of at least 1,820 hours annually; and(C)  will be or has been an employment position for the longer of:(i)  the duration of the project's designation period; or(ii)  three years after the expiration date of the claim period for receipt of a state benefit authorized by this chapter.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1121, Sec. 3, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 814, Sec. 3.09, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 4, eff. June 15, 2007.|
TX Govt Code § 2303.403 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.403. Prohibition on Qualified Business Certification; Limit on Enterprise Project Designations

Sec. 2303.403.  PROHIBITION ON QUALIFIED BUSINESS CERTIFICATION; LIMIT ON ENTERPRISE PROJECT DESIGNATIONS.  If the bank determines that the governing body eligible to nominate an enterprise project is not complying with this chapter, the bank shall prohibit the certification of a qualified business until the bank determines that the governing body is complying with this chapter.  The bank may not designate more than 105 enterprise projects during any biennium.  Any designations remaining at the end of a biennium may be carried forward to the next biennium.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Renumbered from Government Code Sec. 2303.402 by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 813, Sec. 1, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 814, Sec. 3.11, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 6, eff. June 15, 2007.|
TX Govt Code § 2303.404 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.404. Request for Application for Enterprise Project Designation

Sec. 2303.404.  REQUEST FOR APPLICATION FOR ENTERPRISE PROJECT DESIGNATION.  (a)  A qualified business may request that the governing body of a municipality or county in which the qualified business is located apply to the bank for designation of a project or activity of the business as an enterprise project.(b)  The enterprise project designation must be for:(1)  an expansion or relocation from out-of-state, an expansion, renovation, or new construction, or other property to be undertaken by a qualified business;  and(2)  a predetermined designation period approved by the bank, with beginning and ending dates for each proposed project or activity.(c)  The designation period for an enterprise project may not be for less than one year or more than five years from the date on which the designation is made.(d)  If an enterprise project designation is for a franchise or subsidiary, separate books and records must be maintained for the business activity conducted at the qualified business site.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.11, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 7, eff. June 15, 2007.|
TX Govt Code § 2303.4052 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.4052. Required Information From Nominating Body

Sec. 2303.4052.  REQUIRED INFORMATION FROM NOMINATING BODY.  Before nominating the project or activity of a qualified business for designation as an enterprise project, the nominating body must submit to the bank:(1)  a certified copy of the ordinance or order, as appropriate, or reference to an ordinance or order as required by Section 2303.4051;(2)  a certified copy of the minutes of all public hearings conducted with respect to local incentives available to qualified businesses within the jurisdiction of the governmental entity nominating the project or activity, regardless of whether those businesses are located in an enterprise zone;(3)  the name, title, address, telephone number, and electronic mail address of the nominating body's liaison designated under Section 2303.204;(4)  if the business is seeking job retention benefits, documentation showing the number of employment positions at the qualified business site;(5)  any interlocal agreement required under Section 2303.004(c) that states:(A)  which governing body has the administration authority under Section 2303.201; and(B)  that both the county in which the project or activity is located and the municipality in whose jurisdiction the project or activity is located approve the nomination of the project or activity; and(6)  any additional information the bank may require.|Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.13, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 10, eff. June 15, 2007.Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 5, eff. September 1, 2015.|
TX Govt Code § 2303.407 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.407. Allocation of Jobs Eligible for Tax Refund

Sec. 2303.407.  ALLOCATION OF JOBS ELIGIBLE FOR TAX REFUND.  (a)  The bank shall allocate to an enterprise project the maximum number of new permanent jobs or retained jobs eligible based on the amount of capital investment made in the project, the project's designation level, and the refund per job with a maximum refund to be included in a computation of a tax refund for the project.(b)  A capital investment in a project of:(1)  $40,000 to $399,999 will result in a refund of up to $2,500 per job with a maximum refund of $25,000 for the creation or retention of 10 jobs;(2)  $400,000 to $999,999 will result in a refund of up to $2,500 per job with a maximum refund of $62,500 for the creation or retention of 25 jobs;(3)  $1,000,000 to $4,999,999 will result in a refund of up to $2,500 per job with a maximum refund of $312,500 for the creation or retention of 125 jobs;(4)  $5,000,000 or more will result in a refund of up to $2,500 per job with a maximum refund of $1,250,000 for the creation or retention of 500 jobs, except as provided by Subdivision (5) or (6);(5)  $150,000,000 to $249,999,999 will result in a refund of up to $5,000 per new permanent job with a maximum refund of $2,500,000 for the creation of 500 new permanent jobs if the bank designates the project as a double jumbo enterprise project; or(6)  $250,000,000 or more will result in a refund of up to $7,500 per new permanent job with a maximum refund of $3,750,000 for the creation of at least 500 new permanent jobs if the bank designates the project as a triple jumbo enterprise project.(c)  An enterprise project for which a commitment for a capital investment in the range amount and the creation of the number of new permanent jobs specified by Subsection (b)(5) is made is considered a double jumbo enterprise project if the project is so designated by the bank.(d)  An enterprise project for which a commitment for a capital investment in the range amount and the creation of the number of new permanent jobs specified by Subsection (b)(6) is made is considered a triple jumbo enterprise project if the project is so designated by the bank.(e)  The maximum number of jobs that the bank may allocate to an enterprise project split into two half designations as provided by Section 2303.406(d-1) is 250.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 1134, Sec. 1.01, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1134, Sec. 2.01, eff. Sept. 1, 2005;  Acts 2003, 78th Leg., ch. 814, Sec. 3.16, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 13, eff. June 15, 2007.Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 7, eff. September 1, 2015.|
TX Govt Code § 2303.4071 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.4071. Maximum Tax Refund

Sec. 2303.4071.  MAXIMUM TAX REFUND.  (a)  In this section:(1)  "Double jumbo enterprise project" and "triple jumbo enterprise project" have the meanings assigned by Section 2303.407.(2)  "Half enterprise project" means an enterprise project split into two half designations as provided by Section 2303.406(d-1).(b)  An enterprise project is eligible for a maximum refund of $250,000 in each state fiscal year.(c)  A double jumbo enterprise project is eligible for a maximum refund of $500,000 in each state fiscal year.(d)  A triple jumbo enterprise project is eligible for a maximum refund of $750,000 in each state fiscal year.(e)  A half enterprise project is eligible for a maximum refund not to exceed $125,000 in each state fiscal year and is subject to the capital investment and job allocation requirements under Section 2303.407(b)(1), (2), or (3).|Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.Amended by: Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 8, eff. September 1, 2015.|
TX Govt Code § 2303.4072 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.4072. Enterprise Project Claim for State Benefit

Sec. 2303.4072.  ENTERPRISE PROJECT CLAIM FOR STATE BENEFIT.  A person must make a claim to the comptroller for a state benefit as prescribed under this chapter and Chapter 151, Tax Code, not later than 18 months after the date on which the term of the enterprise project designation expires as provided by Section 2303.404.|Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 14, eff. June 15, 2007.|
TX Govt Code § 2303.408 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter F. Qualified Businesses and Enterprise Projects|Section 2303.408. Duration of Certain Designations

Sec. 2303.408.  DURATION OF CERTAIN DESIGNATIONS.  The bank's designation of the project or activity of a qualified business as an enterprise project is effective until the period approved by the bank under Section 2303.404 regardless of whether the enterprise zone in which the project is located, if any, fails to qualify as an enterprise zone before the expiration of the project.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.18, eff. Sept. 1, 2003.|
TX Govt Code § 2303.501 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter G. Enterprise Zone Benefits|Section 2303.501. Exemptions From State Regulation; Suspension of Local Regulation

Sec. 2303.501.  EXEMPTIONS FROM STATE REGULATION;  SUSPENSION OF LOCAL REGULATION.  (a)  A state agency may exempt from its regulation a qualified business, qualified employee, or qualified property in an enterprise zone if the exemption is consistent with:(1)  the purposes of this chapter;  and(2)  the protection and promotion of the general health and welfare.(b)  A local government may suspend local regulation, including an ordinance, rule, or standard, relating to zoning, licensing, or building codes in an enterprise zone.(c)  An exemption from or suspension of regulation under this section must be adopted in the same manner that the regulation was adopted.(d)  The authorization provided by Subsection (a) or (b) does not apply to regulation:(1)  that relates to:(A)  civil rights;(B)  equal employment;(C)  equal opportunity;(D)  fair housing rights;  or(E)  preservation of historical sites or historical artifacts;(2)  the relaxation of which is likely to harm the public safety or public health, including environmental health;  or(3)  that is specifically imposed by law.(e)  For the purposes of this section, property is classified as qualified property if the property is:(1)  tangible personal property located in the enterprise zone that was:(A)  acquired by a taxpayer not earlier than the 90th day before the date on which the area was designated as an enterprise zone;  and(B)  used predominantly by the taxpayer in the active conduct of a trade or business;(2)  real property located in the enterprise zone that was:(A)  acquired by a taxpayer not earlier than the 90th day before the date on which the area was designated as an enterprise zone and was used predominantly by the taxpayer in the active conduct of a trade or business;  or(B)  the principal residence of the taxpayer on the date of the sale or exchange;  or(3)  an interest in an entity that was certified as a qualified business under Section 2303.402 for the entity's most recent tax year ending before the date of the sale or exchange.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.56, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 814, Sec. 3.19, eff. Sept. 1, 2003.|
TX Govt Code § 2303.502 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter G. Enterprise Zone Benefits|Section 2303.502. Review of State Agency Rules; Report

Sec. 2303.502.  REVIEW OF STATE AGENCY RULES;  REPORT.  (a)  A state agency rule adopted after September 1, 1987, may provide, when applicable, encouragements and incentives to increase:(1)  the renovation, improvement, or new construction of housing in enterprise zones;  and(2)  the economic viability and profitability of business and commerce in enterprise zones.(b)  Annually each state agency shall:(1)  review the rules it administers that:(A)  may adversely affect:(i)  the renovation, improvement, or new construction of housing in enterprise zones;  or(ii)  the economic viability and profitability of business and commerce in enterprise zones;  or(B)  may otherwise affect the implementation of this chapter;  and(2)  report the results of the review to the bank.(c)  The bank shall disseminate the reports to the governing bodies of the entities that nominated the enterprise projects and others as necessary to advance the purposes of this chapter.(d)  To contribute to the implementation of this chapter, an agency may waive, modify, provide exemptions to, or otherwise minimize the adverse effects of the rules it administers on the renovation, improvement, or new construction of housing in enterprise zones or on the economic viability and profitability of business and commerce in enterprise zones.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.20, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 15, eff. June 15, 2007.|
TX Govt Code § 2303.503 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter G. Enterprise Zone Benefits|Section 2303.503. State Preferences

Sec. 2303.503.  STATE PREFERENCES.  (a)  A state agency shall give preference to the governing body of an enterprise zone or a qualified business or qualified employee located in an enterprise zone over other eligible applicants for grants or loans that are administered by the state agency if:(1)  at least 50 percent of the grant or loan will be spent for the direct benefit of the enterprise zone;  and(2)  the purpose of the grant or loan is to:(A)  promote economic development in the community;  or(B)  construct, improve, extend, repair, or maintain public facilities in the community.(b)  The comptroller may and is encouraged to deposit state money in financial institutions located or doing business in enterprise zones.(c)  A state agency may and is encouraged to contract with businesses located in enterprise zones.(d)  The office may give preference to enterprise zones in granting economic development money or other benefits.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 8.71, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 814, Sec. 3.21, eff. Sept. 1, 2003.|
TX Govt Code § 2303.504 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter G. Enterprise Zone Benefits|Section 2303.504. State Tax Refunds; Report

Sec. 2303.504.  STATE TAX REFUNDS; REPORT.  (a)  Subject to Section 2303.516, an enterprise project is entitled to a refund of state taxes under Section 151.429, Tax Code.(b)  At the time of receipt of any tax benefit available as a result of participating in the enterprise zone program, including a state sales and use tax refund, three percent of the amount of the tax benefit shall be transferred to the Texas economic development bank fund under Subchapter B, Chapter 489, to defray the cost of administering this chapter.(c)  Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the bank the statewide total of actual jobs created, actual jobs retained, and the tax refunds made under this section during that fiscal year.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 1134, Sec. 1.02, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1134, Sec. 2.02, eff. Sept. 1, 2005;  Acts 2003, 78th Leg., ch. 814, Sec. 3.23, eff. Sept. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 16(a), eff. January 1, 2008.Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 9, eff. September 1, 2015.|
TX Govt Code § 2303.505 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle G - Economic Development Programs Involving Both State and Local Governments|Chapter 2303 - Enterprise Zones|Subchapter G. Enterprise Zone Benefits|Section 2303.505. Local Sales and Use Tax Refunds

Sec. 2303.505.  LOCAL SALES AND USE TAX REFUNDS.(a)  To encourage the development of areas designated as enterprise zones, the governing body of a municipality through a program may refund its local sales and use taxes paid by a qualified business on all taxable items purchased for use at the qualified business site related to the project or activity.(b)  To promote the public health, safety, or welfare, the governing body of a municipality or county through a program may refund its local sales and use taxes paid by a qualified business or qualified employee.(c)  The governing body of a municipality or county that is the governing body of an enterprise zone may provide for the partial or total refund of its local sales and use taxes paid by a person making a taxable purchase, lease, or rental for development or revitalization in the zone.(d)  A person entitled to a refund of local sales and use taxes under this section shall pay the entire amount of state and local sales and use taxes at the time the taxes would be due if an agreement for the refund did not exist.(e)  An agreement to refund local sales and use taxes under this section must:(1)  be written;(2)  contain an expiration date;  and(3)  require that the person entitled to the refund provide to the municipality or county making the refund the documentation necessary to support a refund claim.(f)  The municipality or county shall make the refund directly to the person entitled to the refund in the manner provided by the agreement.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 7, eff. Sept. 1, 1995.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 17, eff. June 15, 2007.|