TXfinancingvariable

Industrial Revenue Bonds

TX-IRB · Texas

Summary

Tax-exempt private-activity bonds issued by state and local industrial development corporations (IDCs). Federal income-tax exemption on interest (IRC §103 + §141-150). State role is volume-cap allocation.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (1)

edge_of_scope: federal_tax_benefit_not_state

Source

https://gov.texas.gov/business/page/incentives

Federal Internal Revenue Code (state: volume cap allocation)

Last verified: 2026-04-22

Tax benefit is FEDERAL, not state. State role is administrative. Edge-of-scope for state catalog.