Texas SB1857 amends the Tax Code to specify which municipalities can use certain tax revenue for qualified projects.

Texas SB1857 amends Section 351.1015(b) of the Tax Code to clarify that tax revenue can be used for qualified projects in specific municipalities. These include those with populations between 700,000 and 950,000, those containing over 70% of a county's population where the county has 1.5 million or more residents, certain municipalities defined by other sections, and those with populations of at least two million or 200,000. The bill takes effect September 1, 2025, and resolves any conflicts with other acts from the same legislative session.

Texas SB1857 amends the Tax Code to specify which municipalities can use certain tax revenue for qualified projects.

Texas SB1857 amends Section 351.1015(b) of the Tax Code to clarify that tax revenue can be used for qualified projects in specific municipalities. These include those with populations between 700,000 and 950,000, those containing over 70% of a county's population where the county has 1.5 million or more residents, certain municipalities defined by other sections, and those with populations of at least two million or 200,000. The bill takes effect September 1, 2025, and resolves any conflicts with other acts from the same legislative session.