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Over the past four weeks, we’ve walked through the lifecycle of the Texas Enterprise Zone (TEZ) Program — from application and designation, to job certification, to refund filing.
At this stage, many companies assume the process is complete. From a program and statutory perspective, it is not.

Under the Texas Enterprise Zone Program (Texas Government Code Chapter 2303), benefits are not fully realized at the time of refund. They remain subject to ongoing verification tied to job retention, capital investment, and compliance with program requirements.

The final phase of the program is not filing — it is verification, retention, and potential recapture.

In prior weeks, we explored how companies secure designation under the Texas Enterprise Zone (TEZ) Program and how job certification makes program benefits available. Once jobs have been certified, companies may proceed to the next phase of the lifecycle — filing for the recovery of state sales and use tax associated with the project.

While job certification determines the amount of benefit that may be available, refund filing is the step where that benefit is actually claimed. It is also one of the most technical and closely reviewed phases of the program.

For many projects, this is where the difference between full benefit realization and reduced outcomes becomes most apparent.

In our previous discussions, we explored how companies secure designation under the Texas Enterprise Zone (TEZ) Program and how the application phase establishes the foundation for the lifecycle of a project. Once designation is achieved, however, the next critical phase begins — job certification.

While designation creates eligibility, job certification is what makes program benefits available. Just as importantly, it is also the phase that determines whether those benefits will ultimately be sustained under audit.

Under the program, job certification is not simply a reporting step, it is subject to formal review and verification by the Texas Comptroller as part of the refund process.

For many companies, this is where the program shifts from planning to scrutiny.

As state legislatures convene across the country in 2026, a clear pattern is emerging in state and local tax (SALT) policy. Across jurisdictions, three dominant trends have taken shape: (1) efforts to eliminate or reduce individual income taxes; (2) widespread property tax relief initiative; and (3) expansion of sales tax bases to capture modern, service-driven economy. These trends reflect a shift in how states balance revenue stability, competitiveness, and political feasibility.
Several states have introduced significant income tax reduction bills during Q1 of the 2026 legislative cycle, including both immediate and phased in relief.
In Georgia, legislators are considering multiple bills to provide corporate and individual income tax relief, such as these two notable bills:
– HB 1001 would accelerate the reduction to the state’s flat income tax rate from 5.19% to 4.99% beginning in 2026.
– HB 880 would establish a longer-term framework to further reduce the income tax rate to approximately 3.99%, subject to revenue triggers.