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 eligibility for municipalities with populations over 150,000 that are entirely located in a county with a population of 3.3 million or more.

The bill also makes several deletions and insertions to clarify the eligibility criteria. Notably, it removes previous conditions while adding new ones to ensure that the law reflects the current demographic and administrative needs of municipalities. The act is set to take effect on September 1, 2025, and it will take precedence over any conflicting legislation from the 89th Legislature regarding nonsubstantive changes to the code.