Senate Bill No. 2297, introduced by Paxton, 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 under various population and geographic criteria, including those with populations ranging from less than 10,000 to over 750,000, and those located in counties with significant populations or specific geographic features. Notably, the bill adds new criteria for eligibility, including a new category for municipalities with populations between 15,000 and 30,000 that are bisected by United States Highway 75 and located in a county with a population of 750,000 or more.

Additionally, the bill removes a previous provision that allowed municipalities to qualify based on being the county seat of a county with a population of 60,000 or less that borders the Rio Grande, while adding a new requirement for municipalities that contain a United States military fort listed in the National Register of Historic Places. The bill is set to take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if such a vote is not achieved.

Statutes affected:
Introduced: Tax Code 351.152 (Tax Code 351)
Senate Committee Report: Tax Code 351.152 (Tax Code 351)