Bill > HB3954

This bill amends Section 351.152 of the Texas Tax Code to expand the list of municipalities that are eligible for certain tax revenue provisions related to hotel and convention center projects. Specifically, the bill adds a new subsection (72) that describes a municipality with a population between 10,000 and 75,000, located in two counties (one of which contains the State Capitol), and that hosts an annual German festival. The legislation appears to be highly specific, targeting a particular municipality by detailing very precise demographic and geographical characteristics. 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 narrowly tailored municipal tax provision is common in state legislatures, often addressing unique local circumstances or providing special economic development opportunities for specific communities. The bill's technical language and extensive list of municipal qualifications reflect the complex and detailed nature of Texas state tax law.

Budget and Finance, Business and Industry

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3954