S.B. No. 2133, introduced by Hinojosa, seeks to amend 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 outlines a comprehensive list of municipalities that qualify for this authority based on various population thresholds and geographic criteria. Notably, it adds a new category for municipalities described by Section 334.0082(a)(2) of the Local Government Code, thereby broadening the scope of eligible municipalities.

Additionally, the bill removes a previous provision that defined a municipality as 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. This change reflects a shift in focus towards municipalities that meet the new criteria for tax revenue allocation for hotel and convention center projects. 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)
Senate Committee Report: Tax Code 351.152 (Tax Code 351)