| 2 | 4 | | |
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| 3 | 5 | | |
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| 4 | 6 | | A BILL TO BE ENTITLED |
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| 5 | 7 | | AN ACT |
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| 6 | 8 | | relating to the authority of certain municipalities and local |
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| 7 | 9 | | government corporations to use certain tax revenue for certain |
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| 8 | 10 | | qualified projects. |
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| 9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 12 | | SECTION 1. Section 351.105, Tax Code, is amended by |
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| 11 | 13 | | amending Subsection (b) and adding Subsection (k) to read as |
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| 12 | 14 | | follows: |
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| 13 | 15 | | (b) This section applies only to a qualified project located |
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| 14 | 16 | | in: |
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| 15 | 17 | | (1) a municipality with a population of at least |
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| 16 | 18 | | 650,00 but less than 750,000 according to the most recent federal |
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| 17 | 19 | | decennial census; or |
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| 18 | 20 | | (2) a municipality with a population of at least |
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| 19 | 21 | | 750,000 located on the Texas/Mexico border. |
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| 20 | 22 | | (k) A local government corporation to which this subsection |
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| 21 | 23 | | applies may act as a municipality under this section and is |
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| 22 | 24 | | considered to be a municipality for purposes of this section. With |
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| 23 | 25 | | respect to a local government corporation to which this subsection |
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| 24 | 26 | | applies, the term "qualified project" includes a venue and any |
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| 25 | 27 | | related infrastructure. This subsection applies only to a local |
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| 26 | 28 | | government corporation that: |
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| 27 | 29 | | (1) is authorized to collect a municipal hotel |
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| 28 | 30 | | occupancy tax; and |
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| 29 | 31 | | (2) is located in a county on the Texas/Mexico border |
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| 30 | 32 | | with a population of more than 860,000 but less than 950,000. |
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| 31 | 33 | | SECTION 2. This Act takes effect September 1, 2025. |
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