House Bill No. 3169 amends Section 351.152 of the Texas Tax Code to expand the applicability of certain tax revenue provisions related to hotel and convention center projects. The bill introduces new criteria for municipalities eligible to utilize these tax revenues, specifically adding a new category for municipalities with a population of more than 130,000 but less than 1.3 million that are located in three counties, each with a population exceeding 900,000. Additionally, it removes a previous provision that allowed municipalities to qualify if they were the county seat of a county with a population of 60,000 or less that borders the Rio Grande and contains a historic military fort.

The bill aims to enhance the ability of larger municipalities to access tax revenue for development projects, thereby potentially stimulating economic growth and tourism in those areas. The changes will take effect immediately if passed by a two-thirds majority in both houses; otherwise, the bill will become effective on September 1, 2025.

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