DEFINITION.

Tex. TAX Code § 171.9201.
in effect
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In this subchapter, "public or private institution of higher education" means: (1) an institution of higher education, as defined by Section 61.003 , Education Code; or (2) a private or independent institution of higher education, as defined by Section 61.003 , Education Code. Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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