S.B. No. 1071, introduced by Senator Eckhardt, amends Section 351.152 of the Texas Tax Code to expand the applicability of certain tax revenue derived from hotel and convention center projects to additional municipalities. The bill outlines specific criteria for municipalities to qualify, including population thresholds and geographic characteristics. Notably, it adds new categories of municipalities that can utilize these tax revenues, including those with populations between 10,000 and 75,000 that are located in two counties, one of which contains the State Capitol and hosts an annual German festival.

Additionally, the bill removes a previous provision that allowed municipalities to qualify based on being the county seat of a county with a population of 60,000 or less that borders the Rio Grande, while inserting a new qualification for municipalities that are the county seat of a county with a military fort listed in the National Register of Historic Places. The bill is set to take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if that threshold is not met.

Statutes affected:
Introduced: Tax Code 351.152, Tax Code 351.157 (Tax Code 351)
Senate Committee Report: Tax Code 351.152 (Tax Code 351)