Rep. John Lujan

Maddy summaryThis Texas concurrent resolution urges Congress to preserve Sections 45U, 45Y, and 48E of the federal tax code, which provide tax incentives for nuclear and natural gas energy projects. It directly addresses Texas' energy sector, which relies on these provisions to maintain existing operations and support new development, employing over 12,000 workers in nuclear/gas plants and supplying nearly half the state's electricity. The resolution requests Congress preserve these tax incentives to sustain affordable energy production and Texas' leadership in electricity generation.

Maddy summaryHB 1646 increases the spending limit for emergency services district employees from $2,000 to $50,000 without requiring immediate board approval. Under this bill, employees may pay expenses up to $50,000 directly, but amounts exceeding that would still need prior board approval. The change applies only to purchases made on or after September 1, 2025, with pre-existing purchases governed by the previous $2,000 limit. This directly affects Texas emergency services districts and their employees by streamlining smaller payments while maintaining oversight for larger expenditures.

Maddy summarySJR 2 proposes a constitutional amendment to increase the homestead exemption for school district property taxes in Texas from $100,000 to $140,000. This change would directly reduce the taxable value of a primary residence for school taxes, lowering property tax bills for homeowners. The amendment requires voter approval in a November 2025 election to take effect for the 2025 tax year. If passed, it would provide an additional $40,000 in tax relief on primary homes for school funding purposes.

Maddy summarySB 1316 prohibits e-cigarette advertising on signs located within 1,000 feet of schools or churches in Texas. The bill amends the Health and Safety Code to require this distance, measured from the nearest property line of the institution to the sign. It includes an exception for signs already advertising e-cigarettes within 500-1,000 feet of such institutions before September 1, 1997. The law takes effect September 1, 2025, directly affecting businesses that advertise e-cigarettes near schools or churches.

Maddy summarySB 929 amends Texas Property Code sections governing mechanic's liens to clarify deadlines and lien priority. It extends deadlines for filing lien notices or taking required actions to the next business day if they fall on a weekend or legal holiday. The bill also specifies that a lien's priority (and validity against property buyers) is determined solely by the date the lien affidavit is recorded, not when work was performed, and liens are invalid against buyers who acquired property before recording. This directly affects contractors, material suppliers, and property buyers involved in construction projects.

Maddy summaryHB 4755 allows specific Texas municipalities to use hotel occupancy tax revenue for certain venue projects, primarily convention centers and cultural facilities. It defines three types of qualifying cities: those bordering the Rio Grande with pre-2009 venue projects, border county cities meeting population criteria without larger cities, and small coastal cities (pop. ≤25,000) with cultural heritage museums. The bill amends tax code to authorize these cities to impose and use hotel taxes for capital projects like convention center construction or expansion, requiring adoption of a formal capital improvement plan. This directly affects eligible cities meeting the population, location, and project criteria outlined in the legislation.

Maddy summaryHB 2370 allows certain Texas municipalities (with 70,000-180,000 residents in counties bordering Mexico and the Gulf of Mexico) to use hotel occupancy tax revenue specifically for convention centers built before January 1, 2023. The law permits these cities to impose the tax only for financing such pre-2023 convention centers, with the tax authority expiring on the earlier of when the project debt is repaid or January 1, 2054. This bill amends the Local Government Code to clarify and limit the use of hotel tax revenue for these specific venue projects in designated border communities. The law takes effect September 1, 2025.

Maddy summaryHB 3196 allows specific qualifying Texas municipalities to receive and pledge tax revenue from hotel and convention center projects to cover project-related debts. It amends the Tax Code to define eligible cities, including those meeting population thresholds (e.g., 200,000+ residents with a Texas Tech University component) or geographic criteria (e.g., bordering Lake Lewisville or containing Cedar Hill State Park). The bill establishes a mechanism for these cities to use revenue from such projects to pay for development obligations. This policy change directly affects designated cities meeting the enumerated population and location requirements.

Maddy summaryHJR 1 proposes a constitutional amendment to allow Texas lawmakers to exempt up to $125,000 of the market value of business-used tangible personal property (like equipment or vehicles) from property tax. It would directly affect business owners who hold such property for income generation, such as small business operators or farmers. The amendment would revise the state constitution to authorize this specific exemption amount, replacing the current exemption structure. If approved by voters in November 2025, this would become a permanent constitutional provision enabling future legislation to implement the tax break. The bill is now headed to the November ballot after passing both legislative chambers.

Maddy summarySB 856 amends Texas labor law to clarify how specific entities can use the skills development fund for workforce training. It directly affects public community colleges, workforce boards, and Texas A&M Engineering Experiment Station/Extension Service by allowing them to recover costs for customized training programs when there’s a local labor shortage and wages meet prevailing rates. Key provisions require that training programs address unmet workforce needs and that Texas A&M entities prioritize statewide initiatives or programs unavailable through local colleges. The bill also permits fund use for business networks and consortiums, effective September 1, 2025.