Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and certain qualified projects.

SB 2670 allows specific Texas municipalities (those with populations of 700,000-950,000, or cities containing over 70% of a county’s population where the county has 1.5 million+ residents) to use hotel occupancy tax revenue for hotels, convention centers, and related infrastructure. The bill amends the Tax Code to clarify that qualifying local government corporations collecting hotel taxes can also access these funds. It specifically expands existing authority for "qualified projects" without creating new taxes or fees. This change affects only municipalities meeting the defined population criteria and applies to current tax code provisions.