H.B. No. 4683 amends Section 351.152 of the Texas Tax Code to expand the list of municipalities eligible to use certain tax revenues for hotel and convention center projects. The bill introduces new criteria for eligibility, including 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, which also contains a municipality with a population of one million or more and is adjacent to a county with a population of two million or more. Additionally, it adds a provision for municipalities that are county seats of counties with populations of 60,000 or less that border the Rio Grande and contain a U.S. military fort listed in the National Register of Historic Places.

The bill also deletes a previous provision that allowed for a municipality to be eligible based on certain criteria related to its population and geographic location. The changes aim to enhance the ability of specific municipalities to fund and develop hotel and convention center projects, thereby potentially boosting local economies and tourism. The act is set to take effect immediately upon receiving a two-thirds vote from both houses of the legislature or on September 1, 2025, if such a vote is not achieved.

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