Professional Association

A professional association is a professional entity formed for the purpose of providing professional services rendered by a doctor of medicine, doctor of osteopathy, doctor of podiatry, dentist, chiropractor, optometrist, therapeutic optometrist, veterinarian, or licensed mental health professional.2 Only a professional individual licensed to practice the same professional service as the professional association may be a governing person, managerial official, owner, or member of a professional association. Only a governing person of the professional association may serve as the president of the association. A professional association must register with the Texas Secretary of State.

Professional associations are subject to a state franchise tax.