89R14909 CJD-D
By: Hinojosa of Hidalgo S.B. No. 2134
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain municipalities to use certain
tax revenue for certain qualified projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.1015(b), Tax Code, as amended by
Chapters 644 (H.B. 4559), 779 (H.B. 5012), 927 (S.B. 2220), and 1110
(S.B. 1057), Acts of the 88th Legislature, Regular Session, 2023,
is reenacted and amended to read as follows:
(b) This section applies only to a qualified project located
in:
(1) a municipality with a population of at least
700,000 but less than 950,000 according to the most recent federal
decennial census; [or]
(2) a municipality that contains more than 70 percent
of the population of a county with a population of 1.5 million or
more;
(3) [(2)] a municipality described by Section
351.001(7)(B);
(4) [or
[(3)] a municipality described by Section
351.152(61);
(5) [(2)] a municipality with a population of at least
two million; or
(6) a municipality described by Section
334.0082(a)(2), Local Government Code.
SECTION 2. Section 351.1015(j), Tax Code, as added by
Chapter 1110 (S.B. 1057), Acts of the 88th Legislature, Regular
Session, 2023, is redesignated as Section 351.1015(j-1), Tax Code,
to read as follows:
(j-1) [(j)] A local government corporation to which this
subsection applies may act as a municipality under this section and
is considered to be a municipality for purposes of this section.
With respect to a local government corporation to which this
subsection applies, the term "qualified project" includes a venue
and any related infrastructure. This subsection applies only to a
local government corporation that:
(1) is authorized to collect a municipal hotel
occupancy tax; and
(2) is located in a county with a population of 3.3
million or more.
SECTION 3. Section 351.1015(j), Tax Code, as added by
Chapter 779 (H.B. 5012), Acts of the 88th Legislature, Regular
Session, 2023, is redesignated as Section 351.1015(l), Tax Code,
and amended to read as follows:
(l) [(j)] For a municipality described by Subsection
(b)(3), (4), or (6) [(b)(2) or (3)], the term "qualified project"
also means a venue described by Section 334.001(4)(A), Local
Government Code, and any related infrastructure.
SECTION 4. To the extent of any conflict, this Act prevails
over another Act of the 89th Legislature, Regular Session, 2025,
relating to nonsubstantive additions to and corrections in enacted
codes.
SECTION 5. This Act takes effect September 1, 2025.