Relating to the calculation of the voter-approval tax rate for certain taxing units.

HB 9 amends Texas tax code to change how local taxing units calculate voter-approval tax rates, directly affecting special districts, small municipalities/counties (under 75,000 population), and other taxing units. It establishes three distinct formulas: special units use a 1.08 multiplier on maintenance rates, small municipalities/counties use 1.035, and other units use 1.025, all combined with current debt and unused increment rates. The bill also adds a "sales tax gain rate" adjustment for the first year a taxing unit collects new sales tax revenue. These changes aim to standardize rate calculations while accounting for revenue shifts from new tax collections. The bill is currently in committee referral after initial reading.