Texas SB2134 amends tax code to redefine "qualified project" for certain municipalities and local government corporations.

Texas SB2134 amends the Texas Tax Code to redefine "qualified project" for certain municipalities and local government corporations. Specifically, it allows local government corporations authorized to collect a municipal hotel occupancy tax and located in counties with a population of 3.3 million or more to act as municipalities for tax purposes. The bill also expands the definition of "qualified project" to include venues and related infrastructure for certain municipalities. This Act takes effect September 1, 2025.

Texas SB2134 amends tax code to redefine "qualified project" for certain municipalities and local government corporations.

Texas SB2134 amends the Texas Tax Code to redefine "qualified project" for certain municipalities and local government corporations. Specifically, it allows local government corporations authorized to collect a municipal hotel occupancy tax and located in counties with a population of 3.3 million or more to act as municipalities for tax purposes. The bill also expands the definition of "qualified project" to include venues and related infrastructure for certain municipalities. This Act takes effect September 1, 2025.