Monitoring the Session

HB 4044

bill counting college building rehab costs toward tax credits

Became law

Verdict: No flags

No flagsInitial review
Rep. Morgan MeyerRHouse 108

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 certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.

Caption from analyzed text · version I.

Summary

Public colleges and university systems qualify under Chapter 172.

The bill lets building rehabilitation costs paid by Texas public colleges, universities and university systems count toward the state tax credit in Chapter 172 of the Tax Code, which follows the federal rehabilitation credit rules. It reaches public institutions of higher education and university systems, along with whoever claims the credit on their projects, by switching off the federal 'tax-exempt use' and depreciation limits that would otherwise block those costs. The change covers costs incurred from January 1, 2026, and on January 1, 2035, the law reverts so that only federally tax-exempt nonprofits keep the waiver.

Labels

Labels: DO-OVER. Reworked text of a bill filed before that died: 88R HB 3487 by Rep. Turner (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.ACROSS THE AISLE. Joint authors: 3 Republicans, 2 Democrats. Party as the Legislative Reference Library lists it for the 89th Legislature.

Receipt

The receipt

89R-HB4044 · 2025-03-07

SOLD BY

Rep. Morgan MeyerRHouse 108 Rep. Chris TurnerDHouse 101 Rep. Giovanni CapriglioneRHouse 98

+ 2 more authors, 3 coauthors

ITEM

relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.

WHAT IT DOES

Public colleges and university systems qualify under Chapter 172.

The bill lets building rehabilitation costs paid by Texas public colleges, universities and university systems count toward the state tax credit in Chapter 172 of the Tax Code, which follows the federal rehabilitation credit rules. It reaches public institutions of higher education and university systems, along with whoever claims the credit on their projects, by switching off the federal 'tax-exempt use' and depreciation limits that would otherwise block those costs. The change covers costs incurred from January 1, 2026, and on January 1, 2035, the law reverts so that only federally tax-exempt nonprofits keep the waiver.

CHARGES

[ ] NONE FOUND

TOTAL

Net to General Revenue · FY 2026($1,680,000)

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

Sources

Fiscal note · version E · May 20, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB4044, As Engrossed: a negative impact of ($3,360,000) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($640,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · ($1,680,000)

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)
  10. Comte report filed with Committee Coordinator
  11. Committee report distributed
  12. Committee report sent to Calendars
  13. Considered in Calendars
  14. Placed on General State Calendar
  15. Read 2nd time
  16. Passed to engrossment
  17. Record vote RV#1219
  18. Statement(s) of vote recorded in Journal
  19. Read 3rd time
  20. Passed
  21. Record vote RV#1320
  22. Statement(s) of vote recorded in Journal
  23. Reported engrossed
  24. Received from the House
  25. Read first time
  26. Referred to Finance
  27. Scheduled for public hearing on . . .
  28. Considered in public hearing
  29. Vote taken in committee
  30. Reported favorably w/o amendments
  31. Committee report printed and distributed
  32. Placed on intent calendar
  33. Co-sponsor authorized
  34. Rules suspended-Regular order of business
  35. Record vote
  36. Read 2nd time & passed to 3rd reading
  37. Record vote
  38. Three day rule suspended
  39. Record vote
  40. Read 3rd time
  41. Passed
  42. Record vote
  43. Senate passage reported
  44. Reported enrolled
  45. Signed in the House
  46. Signed in the Senate
  47. Sent to the Governor
  48. Signed by the Governor
  49. See remarks for effective date
FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 113 yea · 24 nay

Senate · 25 yea · 6 nay

Sources

House: Final passage · May 2, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · May 25, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Morgan Meyer

Donors

Texans for Lawsuit Reform PAC$530KTexas Conservative Majority PAC$422KTexas Sands PAC$262K

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$530,160.35

Texans for Lawsuit Reform PAC

$530,160.35

Cash
$275,000.00
Paid by others
$255,160.35
Total
$530,160.35
advertising $220,000.00polling $35,160.35

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 23, 2025 to Oct 16, 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: 101012321, 101035164, 101040580, 101060247, 101069424, 101072232.

Texas Conservative Majority PAC$422,350.00

Texas Conservative Majority PAC

$422,350.00

Cash
$150,000.00
Paid by others
$272,350.00
Total
$422,350.00
canvassing $250,000.00polling $22,350.00

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 18, 2026 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.

Report IDs: 101040580, 101069424, 101072232.

Texas Sands PAC$262,000.00

Texas Sands PAC

$262,000.00

Cash
$262,000.00
Paid by others
$0.00
Total
$262,000.00

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 · Nov 13, 2024 to Sep 25, 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: 100988696, 101040580, 101072232.

Money

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

×

Texans for Lawsuit Reform PAC

$530,160.35

Cash
$275,000.00
Paid by others
$255,160.35
Total
$530,160.35
advertising $220,000.00polling $35,160.35

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 23, 2025 to Oct 16, 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: 101012321, 101035164, 101040580, 101060247, 101069424, 101072232.

×

Texas Conservative Majority PAC

$422,350.00

Cash
$150,000.00
Paid by others
$272,350.00
Total
$422,350.00
canvassing $250,000.00polling $22,350.00

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 18, 2026 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.

Report IDs: 101040580, 101069424, 101072232.

×

Texas Sands PAC

$262,000.00

Cash
$262,000.00
Paid by others
$0.00
Total
$262,000.00

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 · Nov 13, 2024 to Sep 25, 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: 100988696, 101040580, 101072232.

Votes6

Senate May 25, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 25, Nays 6. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 25, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Creighton moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 4044 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 25, Nays 6.

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 25, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read second time and was passed to third reading by the following vote: Yeas 25, Nays 6. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 25, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Creighton moved to suspend the regular order of business to take up for consideration HB 4044 at this time on its second reading: HB 4044, Relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits. The motion prevailed by the following vote: Yeas 25, Nays 6.

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

House May 2, 2025

Yea
113
Nay
24
Present, not voting
1
Absent
1
Excused
11
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1320

HB 4044 was passed by (Record 1320): 113 Yeas, 24 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 113 (published)
  • Nay: 24 (published)
  • Present, not voting: 1 (published)
  • Absent: 1 (derived from named list)
  • Excused: 11 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 1, 2025

Yea
115
Nay
25
Present, not voting
2
Absent
4
Excused
4
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1219

HB 4044 was passed to engrossment by (Record 1219): 115 Yeas, 25 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 115 (published)
  • Nay: 25 (published)
  • Present, not voting: 2 (published)
  • Absent: 4 (derived from named list)
  • Excused: 4 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses4
For
1
Against
1
On
2
Names

For

  • Self1 registration

Against

  • Self1 registration

On

  • Texas State University System1 registration
  • Tx State University System1 registration
Sources

4 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal
Net to General Revenue · FY 2026($1,680,000)

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

Sources

Fiscal note · version E · May 20, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB4044, As Engrossed: a negative impact of ($3,360,000) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($640,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.

First year · FY 2026 · ($1,680,000)

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.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 3487

by Rep. Turner, different lead author · Died in committee · reworked

Introduced text

Last action, May 16, 2023: Referred to Natural Resources & Economic Development

Relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.

Caption, 88R bill history

Sources

Texas House · Filed Mar 7, 2025

06/20/2025 E See remarks for effective date

Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors
Lulu FloresDHouse 51 Penny Morales ShawDHouse 148 Mihaela PlesaDHouse 70
Sponsors
Brandon CreightonRSenate 4
Cosponsors
Royce WestDSenate 23

House committee · Ways & Means · Committee vote 13 aye, 0 nay · Out of committee

Senate committee · Finance · Committee vote 13 aye, 0 nay, 2 absent · Out of committee

Subjects

Education--Higher--General

Education--Higher--Institutions & Programs

Taxation--General

Text

The text as introduced · 284 words

89R13932 BEF-F

By: Meyer
H.B. No. 4044

A BILL TO BE ENTITLED

AN ACT

relating to certain expenditures by public institutions of higher

education and university systems that are eligible for certain tax

credits.

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

SECTION 1. (a) Section 172.102(b), Tax Code, is amended to

read as follows:

(b) Except as provided by Subsection (c), the depreciation

and tax-exempt use provisions of Section 47(c)(2), Internal Revenue

Code, do not apply to costs and expenses incurred by an entity

exempted from the federal income tax under Section 501(a), Internal

Revenue Code, or by an institution of higher education or

university system as defined by Section 61.003, Education Code, and

those costs and expenses are eligible costs and expenses if the

other provisions of Section 47(c)(2), Internal Revenue Code, are

satisfied.

(b) Effective January 1, 2035, Section 172.102(b), Tax

Code, is amended to read as follows:

(b) Except as provided by Subsection (c), the depreciation

and tax-exempt use provisions of Section 47(c)(2), Internal Revenue

Code, do not apply to costs and expenses incurred by an entity

exempted from the federal income tax under Section 501(a), Internal

Revenue Code, and those costs and expenses are eligible costs and

expenses if the other provisions of Section 47(c)(2), Internal

Revenue Code, are satisfied.

SECTION 2. (a) Section 172.102(b), Tax Code, as amended by

Section 1(a) of this Act, applies only to costs and expenses

incurred on or after the effective date of this Act.

(b) Section 172.102(b), Tax Code, as amended by Section 1(b)

of this Act, applies only to costs and expenses incurred on or after

January 1, 2035.

SECTION 3. This Act takes effect January 1, 2026.