Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State or Territory: | Texas |
| Effected Jurisdiction: | Texas |
Jurisdiction type: | State or Territory |
| Fiscal year ending In: | 2023 |
| Program name: | Texas Enterprise Zone (EZ) Programs - Sales |
| Program purpose: | Job Creation/Retention |
| Statutory authority: | Texas Tax Code Section 151.429 |
| Abating jurisdiction(s): | State of Texas |
| Applicable taxes: | Sales & Use Tax |
| Method of abatement: | Tax refund |
| Provisions for recapture: | Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund. |
| Gross revenue loss: | $12,361,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $12,361,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | (none) |
| Document source: | https://comptroller.texas.gov/transparency/reports/comprehensive-annual-... |
