Texas Tax Code - TAX § 171.651. Definitions

(1) “Internal Revenue Code” means the Internal Revenue Code of 1986 in effect on December 31, 2011, excluding any changes made by federal law after that date, but including any regulations adopted under that code applicable to the tax year to which the provisions of the code in effect on that date applied.

(2) “Public or private institution of higher education” means:

(3) “Qualified research” has the meaning assigned by Section 41, Internal Revenue Code, except that the research must be conducted in this state.

(4) “Qualified research expense” has the meaning assigned by Section 41, Internal Revenue Code, except that the expense must be for research conducted in this state.