Relating to the authority of certain municipalities to use certain tax revenue derived from a hotel and convention center project.

This bill would allow specific Texas municipalities to use tax revenue generated from hotel and convention center projects for local community development. It defines eligibility for 16 types of cities based on population size, geographic location (e.g., bordering lakes, containing state parks), or proximity to landmarks like the American Quarter Horse Hall of Fame. The bill amends the Tax Code to expand which cities can direct these funds toward community projects without changing tax rates. It does not create new taxes or alter existing revenue streams. The bill was amended and reported favorably in committee but did not advance further.