Urging Congress to amend the Internal Revenue Code to make spaceports eligible for tax-exempt private activity bonds.

This is a Texas Senate concurrent resolution (SCR 12), not a bill, urging Congress to change federal tax law. It requests that Congress amend the Internal Revenue Code to allow spaceports to qualify for tax-exempt private activity bonds - similar to bonds currently used for airports, docks, and ports. This would enable spaceport developers to access lower-cost financing for infrastructure, directly benefiting Texas' aerospace industry (which has over 2,000 aerospace businesses and ranks second nationally in spaceport locations). The resolution has cleared the Senate committee with unanimous support but has no legal effect; it serves as a formal request to Congress.