Tex. Tax Code § 171.9201 — DEFINITION

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.