Bill > HB100

This bill establishes a process for distributing federal reimbursement funds received by Texas for border security and immigration-related costs to homestead property owners as a tax rebate. Under the bill, the state comptroller will first deduct up to $28 million for administrative expenses from the total federal funds received by April 30, 2026. The remaining funds will be divided equally among households with a homestead exemption, with each qualifying household receiving a one-time rebate check. These rebate checks must be issued by August 1, 2026, and importantly, the rebate will not be considered taxable income and will not impact eligibility for state benefits. Additionally, any federal reimbursement funds received after May 1, 2026, will be deposited into the state treasury and used specifically for reducing school district property tax rates. The bill is derived from funds received under Public Law 119-21 (referred to in the bill as the "One Big Beautiful Bill") and will take effect 91 days after the end of the legislative session.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB100