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 a new category for municipalities with a population of 15,000 or more but less than 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, the bill removes a previous eligibility criterion related to 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.

The bill aims to enhance the ability of certain municipalities to fund and develop hotel and convention center projects, potentially boosting local economies and tourism. The changes reflect a targeted approach to support municipalities that meet specific demographic and geographic criteria, thereby broadening the scope of eligible municipalities for these funding opportunities. The act 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)
House Committee Report: Tax Code 351.152 (Tax Code 351)
Engrossed: Tax Code 351.152 (Tax Code 351)