Relating to the authority of certain municipalities to use certain tax revenue for a hotel and convention center project and to receive certain tax revenue related to the project.

SB 1885 amends Texas Tax Code sections 351.155 and 351.157 to allow certain large municipalities to use specific tax revenue for hotel and convention center projects. It directly affects cities with populations of 175,000 or more, or those meeting specific criteria under Section 351.152(12) with 130,000+ residents. The bill removes existing restrictions (under Section 351.155(c)) that previously prevented these cities from using certain tax revenues for such projects. This change enables these municipalities to allocate designated tax funds toward developing or funding hotel and convention center infrastructure. The policy change is limited to specific large cities and does not apply broadly across Texas.