Summary
State sales and use tax refund for projects in designated Enterprise Zones targeting economically distressed areas. Refund amount tiered by capital investment over the project period. 35% of new jobs must go to economically disadvantaged or TEZ-resident workers.
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 (3)
- zone_typeProject must be located in a designated Texas Enterprise Zone targeting economically distressed areas.
- pct_local_workers35% of new jobs must be filled by economically disadvantaged workers or residents of the Enterprise Zone.
- local_approval_requiredProject must be nominated by a local city or county government.
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- enterprise_zone — · Texas Enterprise Zones
Tags (0)
None.
Source
Texas Comptroller — Economic Development Finance
Last verified: 2026-04-22
Requires local city/county nomination. Non-CIT tax base: sales_use_tax_state. Exact tier amounts require Comptroller TEZ sub-page.