Texas Franchise Tax Update: IRC Conformity and Issues to Consider Before November 16

On October 27, 2026, John LaBorde and Teresa Bostick presented a webinar on Texas franchise tax issues to review before the November 16 extended due date. Topics included:

  • The Texas Comptroller’s recent policy change on IRC conformity

  • Commonly missed cost of goods sold items

  • Apportionment nuances, including internet hosting

  • The 2025 legislative changes to the R&D credit, the impact of IRC conformity, and considerations for open R&D credit audits under prior law

The presentation slides are available below.

Questions about your franchise tax filing? Contact John LaBorde at john.laborde@statetaxresources.com.

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Texas Sales Tax Audit: What If You Didn’t Collect Tax or Are Missing Certificates