Relating to requirements applicable to certain governmental entities that engage in lobbying.

HB 86 restricts how tax-levying government entities (like cities or counties) can spend public money on lobbying. It requires their governing bodies to approve such contracts by majority vote in an open meeting, publish details online (including contract amounts and names), and bans reimbursements for food, beverages, or entertainment related to lobbying. The bill also prohibits lobbying communications about specific tax code amendments (Sections 26.04(c) or 26.041(c)) and allows residents to file ethics complaints for noncompliance. It applies only to contracts entered after the bill's effective date.