Relating to creation of the gulf coast protection account to be administered by the General Land Office.

SB 795 creates a dedicated "Gulf Coast Protection Account" within the state's general revenue fund, administered by the Texas General Land Office. The account is funded by gifts, donations, grants, and legislative appropriations. Money from the account can only be used for specific coastal protection projects, including fulfilling federal obligations under the 2021 Coastal Texas Protection Study, complying with local cooperation agreements, and funding projects that protect the Gulf Coast or are designated as Coastal Storm Risk Management Projects. All expenditures are subject to state audit to ensure compliance with the bill's requirements.