S.B. No. 1444 aims to amend the Tax Code to expand the authority of certain municipalities in Texas to utilize tax revenue generated from hotel and convention center projects. The bill specifically updates Section 351.152, which outlines the applicability of the subchapter to various municipalities based on specific population criteria and geographic characteristics. Notably, the bill introduces new eligibility criteria for municipalities, including those 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, as well as municipalities through which the Comal River flows.

Additionally, the bill 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 proposed changes are intended to enhance the ability of certain municipalities to leverage tax revenue for development projects, thereby promoting economic growth and tourism in those areas. 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)