State Tax Day - Current, S.8, Texas—Corporate Income Tax: Temporary Credit for Business Loss Carryforward--Changing Combined Groups Memorandum Amended, (Mar 23, 2026)

The Texas Comptroller has amended the memorandum titled "Temporary Credit for Business Loss Carryforward--Changing Combined Groups," which was originally issued on April 9, 2014. This document was originally issued under Comptroller Letter No. 201404878L. The amendment removes the examples under the titles "Entity's acquisition creates a new combined group" and "No change in combined group."

Comptroller Letter No. 201404993M, Texas Comptroller of Public Accounts, March 18, 2026, ¶405-156