Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.

HB 4824 modifies Texas tax law to expand which municipalities can use specific tax revenues for certain projects. It applies to cities meeting one of six population-based criteria, such as those with 700,000-950,000 residents, cities containing over 70% of a county's population (where the county has 1.5 million+ residents), or cities over 150,000 in counties with 3.3 million+ residents. The bill directly affects eligible Texas municipalities by allowing them to redirect designated tax revenue toward qualifying infrastructure or community projects. It amends existing tax code provisions without creating new taxes or altering project definitions. The law takes effect September 1, 2025.