The bill establishes the Harris County Flood Control District as a distinct governmental agency with a new governing body called the "Board," replacing the previous Commissioners Court. It introduces definitions for key terms and outlines the process for expanding the district to include adjacent counties through voter elections. The Board is granted various powers, including property acquisition for flood control, hiring personnel, and collaborating with federal and local entities. The bill emphasizes the importance of effective flood control and stormwater management, aiming to enhance the district's operational capabilities.

Additionally, the bill amends existing laws regarding bond issuance for flood control projects, replacing references to the "Commissioners Court" with "Board." It clarifies the Board's jurisdiction in bond-related petitions and establishes that initial bond issuance cannot exceed a tax rate of fifteen cents per one hundred dollars of property valuation. The bill outlines procedures for bond issuance, including Attorney General approval and registration with the Comptroller, and allows the Board to utilize state tax donations for flood control improvements. It also clarifies the eminent domain process, permits recreational and environmental improvements, and repeals outdated provisions while ensuring the District retains its rights and powers.