Bill > HB3182

This bill amends Section 351.152 of the Texas Tax Code to expand the list of municipalities that can use certain tax revenue derived from hotel and convention center projects. Specifically, the bill adds a new qualifying municipality: a city with a population of 47,000 or more that is located in two counties (one with a population of 2.1 million or more and another with a population of 179,000 or more) and is bisected by State Highway 174. The bill is part of a complex set of provisions that define specific municipal characteristics that allow for special tax revenue use, with each subdivision listing precise population, county, and geographical requirements. These detailed specifications suggest the bill is tailored to address the specific circumstances of a particular municipality or region. The bill will take effect immediately if it receives a two-thirds vote in both legislative chambers, otherwise it will take effect on September 1, 2025. This type of narrow, geographically specific legislation is common in state-level lawmaking, where local nuances and unique municipal characteristics can influence tax and revenue policies.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3182