Additional State Aid for Ad Valorem Tax Credits: Chapter 313

This funding provides additional state aid to school districts that have value limitation agreements pursuant to the provisions of Chapter 313 of the Texas Economic Development Act (TEDA). The state aid offsets the ad valorem tax credit granted by the school district to a business entity under the provisions of the TEDA. Data from the Chapter 313 template is used to calculate this amount according to the Texas Education Code, §48.254. The deadline for submitting a Request for Additional State Aid for Ad Valorem Tax Credit is on or before May 31 of each year for which the tax credit is due.

Law and Rules 

• Texas Education Code: §48.254, Additional State Aid for Ad Valorem Tax Credits Under Texas Economic Development Act
• Texas Tax Code: Chapter 313, Texas Economic Development Act  
• Texas Administrative Code: §61.1019, Additional State Aid for Ad Valorem Tax Credits Under the Texas Economic Development Act

Reports, Links, and Other Information

• Request for Additional State Aid for Ad Valorem Tax Credits 2018–2019 and later school years
• Template for Chapter 313 Economic Development Act
• TX Economic Development Act (Chapter 313) Value Limitations One Page Description
• Chapter 313, Texas Economic Development Act FAQ

Payment History

Chapter 313 Tax Credit Payment History (Excel 79 KB) | (PDF 943 KB)