S.B. No. 1057
 
 
 
AN ACT
relating to the authority of certain municipalities and local
government corporations 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, Tax Code, is amended by
amending Subsection (b) and adding Subsection (j) to read as
follows:
       (b)  This section applies only to a qualified project located
in:
             (1)  a municipality with a population of at least
650,000 but less than 750,000 according to the most recent federal
decennial census; or
             (2)  a municipality with a population of at least two
million.
       (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 2.  This Act takes effect September 1, 2023.
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
       I hereby certify that S.B. No. 1057 passed the Senate on
April 17, 2023, by the following vote: Yeas 25, Nays 6; and that
the Senate concurred in House amendments on May 25, 2023, by the
following vote: Yeas 25, Nays 6.
 
  ______________________________
  Secretary of the Senate    
 
       I hereby certify that S.B. No. 1057 passed the House, with
amendments, on May 23, 2023, by the following vote: Yeas 110,
Nays 29, two present not voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
Approved:
______________________________ 
            Date
______________________________ 
          Governor

Statutes affected:
Introduced: Tax Code 351.1015 (Tax Code 351)
Senate Committee Report: Tax Code 351.1015 (Tax Code 351)
Engrossed: Tax Code 351.1015 (Tax Code 351)
House Committee Report: Tax Code 351.1015 (Tax Code 351)
Enrolled: Tax Code 351.1015 (Tax Code 351)