Sec. 171.805. AMOUNT OF CREDIT; LIMITATION ON TOTAL CREDITS. (a) Subject to Subsection (b), the amount of a taxable entity's credit for a report is equal to the lesser of: (1) the amount of credit awarded to the entity under Section 171.807 ; or (2) the amount of franchise tax due for the report after applying all other applicable credits. (b) The total amount of strong families credits awarded may not exceed $5 million each year.
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