House Bill No. 3715 amends Section 351.152 of the Texas Tax Code to expand the authority of certain municipalities to utilize specific tax revenues for 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 includes a new category for municipalities described by Section 334.0082(a)(2) of the Local Government Code.

The bill also removes a previous provision that allowed for certain municipalities to qualify based on different criteria, thereby streamlining the eligibility requirements for accessing tax revenue for these projects. The changes aim to enhance the ability of municipalities to invest in tourism and convention infrastructure, potentially boosting local economies. The act 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)