Section 206.254 – Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable.
206.254 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. Sec. 254. (1) Except as otherwise provided under this section, for tax years beginning on and after January 1, 2021, a taxpayer who is either a member of a flow-through entity that elects to file a return and pay the tax […]