Bill > HB4659

This bill modifies Section 351.152 of the Texas Tax Code by expanding the list of municipalities that are authorized to use certain tax revenues for hotel and convention center projects. Specifically, the bill adds a new, 65th category of municipalities eligible for this tax revenue use: a municipality with a population between 16,000 and 18,000 located in a county with over 2.5 million people that is adjacent to a county with over 2.1 million people. The existing law already contains an extensive list of very specific municipal criteria that determine eligibility, based on factors like population size, county population, geographic location, and unique local characteristics (such as proximity to lakes, rivers, or specific landmarks). The bill simply adds one more precisely defined municipality to this existing list, potentially allowing that specific municipality to access tax revenues for hotel and convention center development. The bill would take effect immediately if it receives a two-thirds vote in both legislative houses, or otherwise on September 1, 2025, which is a standard contingency provision in Texas legislative bills.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4659