BILL ANALYSIS

C.S.H.B. 3169

By: Bumgarner

Ways & Means

Committee Report (Substituted)

BACKGROUND AND PURPOSE

Under current state law, only certain municipalities are eligible to receive certain tax revenue derived from a hotel and convention center project, which can then be pledged or committed for the payment of obligations related to the project. C.S.H.B. 3169 seeks to include the City of Carrollton among those eligible municipalities.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

C.S.H.B. 3169 amends the Tax Code to include a municipality that has a population of more than 130,000 but less than 1.3 million and is located in three counties, each of which has a population of more than 900,000, among the municipalities entitled to receive certain tax revenue derived from a hotel and convention center project and authorized to pledge or commit certain tax revenue for the payment of obligations related to the project.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2025.

COMPARISON OF INTRODUCED AND SUBSTITUTE

While C.S.H.B. 3169 may differ from the introduced in minor or nonsubstantive ways, the following summarizes the substantial differences between the introduced and committee substitute versions of the bill.

The substitute omits a provision present in the introduced entitling an applicable municipality to receive the sales and use tax and, if applicable, mixed beverage tax revenue derived from qualified restaurants, bars, retail establishments, and swimming pools and swimming facilities owned or operated by the related qualified hotel that are located in the municipality.