Monitoring the Session

HB 3076

Patterson Bill Lets One Unnamed City Spend Local Tax Money

Did not pass

Verdict: Smells

SmellsInitial review
Rep. Jared PattersonRHouse 106
Why it's charged
Bracket bill

THE TEXT

“(6) a municipality described by Section 351.152(15)”

Bill text, introduced version (I)

The new entry points to one city by cross-reference plus a population floor of 200,000, not by name. It extends the tax-use authority to a single place in a law that reads as general. The caption's 'certain municipalities' admits the bill is narrow but never names the city.

Bracket bill

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 use certain tax revenue for certain qualified projects.

Caption from analyzed text · version I.

Summary

One cross-reference plus a 200,000 population floor picks the city. The caption says only “certain municipalities.”

The bill widens the list of cities allowed to use certain local tax revenue, under Chapter 351 of the Tax Code, for 'qualified projects.' It touches a few cities picked out by population brackets and cross-references, adding one new slot for a city described by Section 351.152(15) with at least 200,000 people, and restating the existing slots in one clean list. On September 1, 2025, that newly covered city can use this tax money for qualified projects, while the previously covered cities keep their authority.

Receipt

The receipt

89R-HB3076 · 2025-02-20

SOLD BY

ITEM

relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.

WHAT IT DOES

One cross-reference plus a 200,000 population floor picks the city. The caption says only “certain municipalities.”

The bill widens the list of cities allowed to use certain local tax revenue, under Chapter 351 of the Tax Code, for 'qualified projects.' It touches a few cities picked out by population brackets and cross-references, adding one new slot for a city described by Section 351.152(15) with at least 200,000 people, and restating the existing slots in one clean list. On September 1, 2025, that newly covered city can use this tax money for qualified projects, while the previously covered cities keep their authority.

CHARGES

[x] BRACKET BILLanalysis confidence 60%

THE TEXT

“(6) a municipality described by Section 351.152(15)”

Bill text, introduced version (I)

The new entry points to one city by cross-reference plus a population floor of 200,000, not by name. It extends the tax-use authority to a single place in a law that reads as general. The caption's 'certain municipalities' admits the bill is narrow but never names the city.

TOTAL

Net to General Revenue · FY 2026($4,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 11, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3076, As Introduced: a negative impact of ($13,000) through the biennium ending August 31, 2027. However, in fiscal year 2033 the negative impact would increase significantly. The negative impact would continue until fiscal year 2055.

First year · FY 2026 · ($4,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

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. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
  8. Considered in formal meeting
  9. Reported favorably w/o amendment(s)
FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

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 28, 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.

Texans for Lawsuit Reform PAC$132,750.00

Texans for Lawsuit Reform PAC

$132,750.00

Cash
$100,000.00
Paid by others
$32,750.00
Total
$132,750.00
polling $32,750.00

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 7, 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: 100996442, 101018590, 101035748, 101067950, 101072483.

Texas Sands PAC$84,800.00

Texas Sands PAC

$84,800.00

Cash
$68,000.00
Paid by others
$16,800.00
Total
$84,800.00
polling $16,800.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Oct 15, 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: 100976997, 101018590, 101035748, 101072483.

Texas Conservative Majority PAC$57,950.00

Texas Conservative Majority PAC

$57,950.00

Cash
$0.00
Paid by others
$57,950.00
Total
$57,950.00
canvassing $35,000.00polling $22,950.00

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 · Feb 12, 2026 to Sep 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: 101035748, 101067950.

Money

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

×

Texans for Lawsuit Reform PAC

$132,750.00

Cash
$100,000.00
Paid by others
$32,750.00
Total
$132,750.00
polling $32,750.00

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 7, 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: 100996442, 101018590, 101035748, 101067950, 101072483.

×

Texas Sands PAC

$84,800.00

Cash
$68,000.00
Paid by others
$16,800.00
Total
$84,800.00
polling $16,800.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Oct 15, 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: 100976997, 101018590, 101035748, 101072483.

×

Texas Conservative Majority PAC

$57,950.00

Cash
$0.00
Paid by others
$57,950.00
Total
$57,950.00
canvassing $35,000.00polling $22,950.00

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 · Feb 12, 2026 to Sep 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: 101035748, 101067950.

Votes

No floor vote loaded for this bill.

Fiscal
Net to General Revenue · FY 2026($4,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · April 11, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3076, As Introduced: a negative impact of ($13,000) through the biennium ending August 31, 2027. However, in fiscal year 2033 the negative impact would increase significantly. The negative impact would continue until fiscal year 2055.

First year · FY 2026 · ($4,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

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 20, 2025

05/09/2025 H Reported favorably w/o amendment(s)

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Committee vote 11 aye, 0 nay, 2 absent · Final status: Did not pass

Companion

SB 1180 by Alvarado (similar)

SB 1857 by Hagenbuch (identical)

Subjects

City Government--Finance

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 235 words

89R11808 RDS-F

By: Patterson
H.B. No. 3076

A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain municipalities to use certain

tax revenue for certain qualified projects.

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

SECTION 1. Section 351.1015(b), Tax Code, as amended by

Chapters 644 (H.B. 4559), 779 (H.B. 5012), 927 (S.B. 2220), and 1110

(S.B. 1057), Acts of the 88th Legislature, Regular Session, 2023,

is reenacted and amended to read as follows:

(b) This section applies only to a qualified project located

in:

(1) a municipality with a population of at least

700,000 but less than 950,000 according to the most recent federal

decennial census; [ or ]

(2) a municipality that contains more than 70 percent

of the population of a county with a population of 1.5 million or

more ;

(3) [ (2) ] a municipality described by Section

351.001(7)(B);

(4) [ or

[ (3) ] a municipality described by Section

351.152(61) ;

(5) [ (2) ] a municipality with a population of at least

two million ; or

(6) a municipality described by Section 351.152(15)

that has a population of 200,000 or more .

SECTION 2. To the extent of any conflict, this Act prevails

over another Act of the 89th Legislature, Regular Session, 2025,

relating to nonsubstantive additions to and corrections in enacted

codes.

SECTION 3. This Act takes effect September 1, 2025.