SB2134 - Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.

  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.