S.B. No. 1444 amends Section 351.152 of the Texas Tax Code to expand the list of municipalities eligible to utilize certain tax revenue derived from hotel and convention center projects. The bill introduces new criteria for eligibility, including municipalities that are the county seat of a county with a population of 60,000 or less that borders the Rio Grande and contains a United States military fort listed in the National Register of Historic Places. Additionally, it adds a new category for municipalities through which the Comal River flows.

The bill also removes a previous eligibility criterion related to municipalities with a population of 35,000 or more that contain a railroad museum and are located in a county with a population of 800,000 or more adjacent to a county with a population of four million or more. The changes aim to provide more municipalities with access to tax revenue for development projects, thereby promoting economic growth in various regions of Texas. The act is set to take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if that vote is not achieved.

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