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

This bill (SB 1180) amends Texas tax law to expand which cities can use specific local tax revenue for certain community projects. It applies to municipalities meeting one of six population or county size criteria, such as cities with 700,000-950,000 residents, cities in counties over 1.5 million population, or cities over 150,000 in counties over 3.3 million. The change allows these qualifying cities to direct designated tax funds toward eligible projects without additional approval. The bill takes effect September 1, 2025.