The bill, S.B. No. 1180, amends Section 351.1015(b) of the Texas Tax Code to expand the authority of certain municipalities to utilize specific tax revenue for qualified projects. The revised section now includes additional criteria for municipalities eligible for these projects. Specifically, it allows municipalities with populations of at least 700,000 but less than 950,000, those containing over 70% of a county's population with 1.5 million or more, and municipalities with populations of at least two million. Furthermore, it introduces new categories, including municipalities with populations over 150,000 located entirely within a county of 3.3 million or more.

The bill also clarifies that it prevails over any conflicting legislation from the 89th Legislature, Regular Session, 2025, regarding nonsubstantive additions and corrections to enacted codes. The effective date for this legislation is set for September 1, 2025.