Monitoring the Session

HB 2408

Tepper Bill Frees One City From The 2027 Project Deadline

Died in committee

Verdict: Smells

SmellsInitial review
Rep. Carl H. TepperRHouse 84
Why it's charged
Carve-out

THE TEXT

…“a municipality described by Section 351.152(14), is not entitled to”…

Bill text, introduced version (I)

The amendment exempts one city, identified only by a cross-reference, from the September 1, 2027 project-start deadline that every other covered city must meet. The caption says 'certain municipalities,' so the narrowness is disclosed, but the deadline waiver is a favor to a single entity.

Carve-out

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the authority of certain municipalities to pledge certain tax revenue for the payment of obligations related to, and receive certain tax revenue derived from, a hotel and convention center project.

Caption from analyzed text · version I.

Summary

This one city gets an open window. Its name? Section 351.152(14).

The bill adds one more city, identified only by a cross-reference to Section 351.152(14) of the Tax Code, to the list of cities that may pledge certain state-linked tax revenue to pay debt for a hotel and convention center project. It also exempts that same city from the rule that a city must start its qualified project before September 1, 2027, to keep receiving that revenue. Other covered cities still face the 2027 deadline, while this one city gets both the pledge power and an open-ended window.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on Apr 7, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB2408 · 2025-02-04

SOLD BY

Rep. Carl H. TepperRHouse 84

ITEM

relating to the authority of certain municipalities to pledge certain tax revenue for the payment of obligations related to, and receive certain tax revenue derived from, a hotel and convention center project.

WHAT IT DOES

This one city gets an open window. Its name? Section 351.152(14).

The bill adds one more city, identified only by a cross-reference to Section 351.152(14) of the Tax Code, to the list of cities that may pledge certain state-linked tax revenue to pay debt for a hotel and convention center project. It also exempts that same city from the rule that a city must start its qualified project before September 1, 2027, to keep receiving that revenue. Other covered cities still face the 2027 deadline, while this one city gets both the pledge power and an open-ended window.

CHARGES

[x] CARVE-OUTanalysis confidence 50%

THE TEXT

…“a municipality described by Section 351.152(14), is not entitled to”…

Bill text, introduced version (I)

The amendment exempts one city, identified only by a cross-reference, from the September 1, 2027 project-start deadline that every other covered city must meet. The caption says 'certain municipalities,' so the narrowness is disclosed, but the deadline waiver is a favor to a single entity.

TOTAL

The fiscal note gives alternative scenarios. See the source note for each scenario's annual figures.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 5, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB2408, As Introduced: an impact of $0 through the biennium ending August 31, 2027. However, a revenue loss would occur beginning in fiscal year 2029.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Committee substitute considered in committee
  7. Testimony taken/registration(s) recorded in committee
  8. Left pending in committee
FILED UNDER

DEBT AND SPECIAL DISTRICTS

THE TEXT

…“relating to the authority of certain municipalities to pledge”…

Bill text, introduced version (I)

The bill lets one more city pledge tax revenue to repay obligations for a hotel and convention center project, which expands local debt authority.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Carl H. Tepper

Donors

Texas Conservative Majority PAC$100KTexans for Lawsuit Reform PAC$25KBeef PAC$8K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 27, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Conservative Majority PAC$100,000.00

Texas Conservative Majority PAC

$100,000.00

Cash
$100,000.00
Paid by others
$0.00
Total
$100,000.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101072176.

Texans for Lawsuit Reform PAC$25,083.33

Texans for Lawsuit Reform PAC

$25,083.33

Cash
$25,000.00
Paid by others
$83.33
Total
$25,083.33
fundraiser $83.33

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 25, 2025 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101009037, 101027338, 101072176.

Beef PAC$8,000.00

Beef PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 80 other sitting lawmakers.

Derived recipient stock · Sep 23, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 30, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012320, 101057498, 101072176.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Conservative Majority PAC

$100,000.00

Cash
$100,000.00
Paid by others
$0.00
Total
$100,000.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101072176.

×

Texans for Lawsuit Reform PAC

$25,083.33

Cash
$25,000.00
Paid by others
$83.33
Total
$25,083.33
fundraiser $83.33

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 25, 2025 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101009037, 101027338, 101072176.

×

Beef PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 80 other sitting lawmakers.

Derived recipient stock · Sep 23, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 30, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012320, 101057498, 101072176.

Votes

No floor vote loaded for this bill.

Fiscal

The fiscal note gives alternative scenarios. See the source note for each scenario's annual figures.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 5, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB2408, As Introduced: an impact of $0 through the biennium ending August 31, 2027. However, a revenue loss would occur beginning in fiscal year 2029.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Feb 4, 2025

04/07/2025 H Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 6:51 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 195 words

89R11809 RDS-F

By: Tepper
H.B. No. 2408

A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain municipalities to pledge

certain tax revenue for the payment of obligations related to, and

receive certain tax revenue derived from, a hotel and convention

center project.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 351.1022(a), Tax Code, is amended to

read as follows:

(a) This section applies only to :

(1) a municipality described by Section

351.102(e)(3) ; and

(2) a municipality described by Section 351.152(14) .

SECTION 2. Section 351.157(e), Tax Code, is amended to read

as follows:

(e) A municipality to which this section applies , other than

a municipality described by Section 351.152(14), is not entitled to

receive revenue under Subsection (d) unless the municipality

commences a qualified project under this subchapter before

September 1, 2027.

SECTION 3. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.