The bill, S.B. No. 1857, 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 two million or more. Furthermore, it introduces new categories for municipalities with populations of 200,000 or more, as well as those described by specific sections of the Tax Code.

The bill also clarifies that in the event of any conflict, it will take precedence over other acts from the 89th Legislature that pertain to nonsubstantive changes in enacted codes. The provisions of this act are set to take effect on September 1, 2025.