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

SB 1857 expands the ability of specific Texas cities to use certain tax revenue for eligible projects. It applies only to municipalities meeting strict population criteria, such as those with 700,000-950,000 residents, cities containing over 70% of a county’s population (where the county has 1.5 million+ people), or cities with 2 million+ residents. The bill amends Tax Code Section 351.1015(b) to clarify which cities qualify under these thresholds. This change takes effect September 1, 2025, and directly affects eligible cities by broadening their tax revenue flexibility for approved projects.