Budget & Taxes (Audits & Accountability)

introduced · Texas · House Aug 20, 2025

HB 272: Relating to a grant program to provide financial assistance to municipalities and counties that use helicopters to respond to disasters.

HB 272 creates a state grant program to reimburse Texas municipalities and counties for helicopter operation costs when responding to multi-county disasters. The comptroller of public accounts will administer the program, covering expenses like fuel and maintenance for locally owned helicopters used during declared emergencies. Eligible entities cannot receive more than $750,000 annually in grants and must certify they aren’t also receiving federal or state funds for the same costs. The program requires standardized applications, spending deadlines, and procedures for monitoring funds, with rules to be established by May 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state grant program allocating funds for disaster helicopter reimbursements under state finance management, directly funding a government spending initiative.85% confidence

Sub-Topics Audits & Accountability

Track

passed · Texas · House Apr 15, 2026

HB 22: Relating to the authority of the comptroller to provide funding for the deployment and operation of certain emergency communication equipment.

HB 22 authorizes Texas' comptroller to fund the deployment and operation of emergency communication systems, directly affecting local emergency services and communities. The bill specifies that funds can cover equipment, operations, and administration for early warning systems that notify residents about natural disasters and other emergencies, as well as interoperable communication equipment that allows different emergency response systems to work together. It also allows funding for 9-1-1 services, next-generation 9-1-1 infrastructure, and broadband programs supporting emergency connectivity. The bill does not change existing broadband funding rules but explicitly adds emergency communication systems as a qualifying use for state funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes comptroller to fund emergency communication systems, allocating state funds for essential public safety infrastructure under State Finances management.92% confidence

Sub-Topics Audits & Accountability

Track

introduced · Texas · House Aug 18, 2025

HB 235: Relating to an exemption from sales and use taxes for taxable items purchased by a totally disabled veteran.

HB 235 exempts sales and use taxes on taxable items purchased by Texas veterans with a 100% disability rating (defined as "totally disabled veterans" under state law). It allows up to $25,000 in annual purchases to be tax-free when buyers complete and present a certificate form developed by the comptroller. The exemption requires the form to be submitted at the time of purchase and applies only to the first $25,000 spent yearly by qualified veterans or their authorized representatives. The law takes effect January 1, 2026, with the exemption form to be posted online by December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for disabled veterans, reducing their tax burden per tax relief indicator.90% confidence ✓ VeteransSupports VeteransExempts sales tax for totally disabled veterans' purchases up to $25k annually, directly expanding tax benefits for veterans with 100% disability rating.95% confidence

Sub-Topics Audits & Accountability

Track

introduced · Texas · House Aug 15, 2025

HB 116: Relating to the repeal of the Moving Image Incentive Program.

HB 116 repeals Texas' Moving Image Incentive Program, which previously provided financial incentives to film and television productions. The bill directs the comptroller to transfer any remaining program funds to the Texas Education Agency to reduce the state's compression percentage for school funding. This change directly affects the film and entertainment industry, which no longer receives these state incentives. The policy shift redirects resources toward public education funding without altering existing school finance formulas.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects film incentive funds to education, increasing public school funding allocation per bill's reallocation of program funds to Texas Education Agency.95% confidence ✓ EducationSupports EducationRedirects film program funds to Texas Education Agency to reduce school funding compression, directly increasing public education funding per bill summary.95% confidence

Sub-Topics Audits & Accountability School Funding

Track

introduced · Texas · House Aug 25, 2025

HB 294: Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

HB 294 creates a property tax exemption for residential homeowners in Texas who install qualifying energy efficiency improvements after January 1, 2027. The exemption applies only to properties built before 2011 and covers the increased tax value resulting from improvements like high-efficiency HVAC systems, insulation, smart thermostats, or solar-ready windows. Homeowners must install these upgrades after 2027 to qualify, and the comptroller will develop guidelines to help local tax officials administer the exemption. This policy directly affects existing residential property owners seeking to reduce long-term tax burdens through energy-efficient home upgrades.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for energy efficiency upgrades, providing tax relief for qualifying homeowners and aligning with fiscal responsibility indicators.90% confidence ✓ EnergySupports EnergyCreates property tax exemption for energy efficiency upgrades (HVAC, insulation, solar-ready windows), directly promoting conservation and reducing barriers to adoption.92% confidence ✓ EnvironmentSupports EnvironmentTax exemption for energy efficiency upgrades (HVAC, insulation, solar-ready windows) directly promotes conservation and reduces energy consumption, aligning with environmental protection goals.92% confidence

Sub-Topics Audits & Accountability Property Tax Tax Incentives Energy Efficiency Solar

Track

in committee · Texas · House Aug 20, 2025

HB 100: Relating to the use of certain federal funds received by the state to provide property tax refunds to Texas homestead owners.

HB 100 directs Texas to use federal border security funds (from Public Law 119-21) to issue one-time cash payments to qualifying Texas homestead property owners. The comptroller would deduct up to $28 million for administrative costs from funds received by April 30, 2026, then divide the remainder equally among all households with a homestead exemption as of January 1, 2026. Each eligible household would receive a single payment by August 1, 2026, with the rebate treated as non-taxable income that won’t affect state benefit eligibility. Any federal funds received after May 1, 2026, would instead be deposited into the state treasury for school district property tax rate compression.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects federal funds to provide property tax refunds to homestead owners, offering tax relief to qualifying households.90% confidence

Sub-Topics Audits & Accountability Property Tax

Track

in committee · Texas · House Aug 20, 2025

HB 178: Relating to efficiency audits for certain political subdivisions.

HB 178 requires non-school district political subdivisions (like cities, counties, and special districts) that exceed the "no-new-revenue tax rate" for five consecutive tax years to conduct an independent efficiency audit. The audit examines fiscal management, resource use, and operational efficiency, with the political subdivision covering all costs. Exceptions apply for areas declared disaster zones under state law, allowing voter approval to bypass the audit during a two-year window. Results must be discussed in an open meeting and posted online within 30 days of the meeting, and audits must be completed within three months of hiring an auditor.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires efficiency audits for fiscal management, promoting responsible spending by local governments under Taxation--General subject.85% confidence

Sub-Topics Audits & Accountability Property Tax State Budget

Track

in committee · Texas · House Aug 20, 2025

HB 222: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 222 uses surplus state revenue to reduce property tax rates for Texas school districts. It directs 90% of excess general revenue (over 104% of the previous biennium) into a property tax relief fund, which the state comptroller must allocate to lower the "state compression percentage" in school funding formulas. If this percentage reaches zero, school districts cannot impose tier one maintenance and operations property taxes and receive full state funding as if they had the maximum allowable tax rate. The bill directly affects all Texas public school districts and takes effect for the 2025-2027 fiscal biennium.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses surplus state revenue to directly reduce school district property taxes, providing tax relief via state funds per bill's allocation mechanism.95% confidence ✓ EducationSupports EducationDirects surplus revenue to lower state compression percentage, increasing state funding for schools and reducing reliance on district property taxes.90% confidence

Sub-Topics Audits & Accountability Property Tax Revenue School Funding

Track

in committee · Texas · House Aug 20, 2025

HB 99: Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, related school finance reform, and directing the comptroller to identify alternatives to local ad valorem taxes; imposing taxes.

HB 99 replaces school districts' local property taxes (M&O taxes) with a state value-added tax (VAT) starting in 2030, if voters approve a related constitutional amendment. The bill repeals school district authority to levy M&O property taxes and creates a 6.72% state VAT on goods and services, with all revenue directed to the Foundation School Fund for public education operations. It also repeals specific sections of the Tax Code and Education Code related to local property taxes. The law requires voter approval for the constitutional change before taking effect on January 1, 2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesReplaces local property taxes with state VAT, directing all revenue to Foundation School Fund for public education operations, explicitly funding essential education programs.95% confidence ✓ EducationSupports EducationRedirects VAT revenue to Foundation School Fund for education operations, ensuring continued funding via state tax instead of local property taxes.92% confidence

Sub-Topics Audits & Accountability Sales Tax

Track

in committee · Texas · House Aug 18, 2025

HB 91: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 91 would reduce school district property tax rates by using surplus state revenue to lower the "state compression percentage" that determines how much districts can charge for maintenance and operations. It directs the comptroller to allocate surplus state revenue into a property tax relief fund, which the commissioner can then use to further reduce this percentage. If the percentage reaches zero, school districts would be prohibited from imposing the lowest tier of property taxes and would automatically qualify for full state funding as if they had the maximum allowable tax rate. This bill directly affects all Texas public school districts by potentially lowering their local tax burdens and changing their funding structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses surplus state revenue to lower school property tax rates via reduced 'state compression percentage', providing direct tax relief to homeowners.95% confidence ✓ EducationSupports EducationReduces school district property taxes using state surplus revenue, effectively increasing available funding for education without raising local taxes.95% confidence

Sub-Topics Audits & Accountability Property Tax Revenue

Track