HB 4824

Perez Bill Opens Tax Revenue To Cities In 3.3M-Plus Counties

Died in committee

Verdict: Smells

SmellsInitial review

Rep. Mary Ann PerezDHouse 144

Why it's charged

Bracket bill

THE TEXT

…“that is wholly located in a county with a population of 3.3”…

Bill text, introduced version (I)

The new population brackets aim the expansion at a small number of cities inside the very largest counties, not at Texas cities generally. The caption's 'certain municipalities' admits the bill is narrow but does not say which places it reaches.

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

The caption’s “certain municipalities” are a small number of cities in the very largest counties.

This bill widens the list of cities allowed to use certain tax revenue for 'qualified projects' under Section 351.1015 of the Tax Code. It adds two new kinds of cities: one holding more than 70 percent of the people in a county of 1.5 million or more, and one with more than 150,000 people sitting wholly inside a county of 3.3 million or more. Starting September 1, 2025, the cities that fit those population brackets can use that tax money for qualified projects, as the cities already on the list can.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB4824 · 2025-03-13

SOLD BY

Rep. Mary Ann PerezDHouse 144

ITEM

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

WHAT IT DOES

The caption’s “certain municipalities” are a small number of cities in the very largest counties.

CHARGES

[x] BRACKET BILLanalysis confidence 60%

THE TEXT

…“that is wholly located in a county with a population of 3.3”…

Bill text, introduced version (I)

TOTAL

No fiscal note in the loaded record.

HISTORY

Mar 13, 2025Filed
Apr 3, 2025Read first time
Apr 3, 2025Referred to Ways & Means

FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Mary Ann Perez

Donors

Texas Sands PAC$63K Texas Trial Lawyers Association PAC$55KRise' Montrell$25,000

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 · Jul 1, 2024 to 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.

Texas Sands PAC$63,000.00

Texas Sands PAC

$63,000.00

Cash: $63,000.00
Paid by others: $0.00
Total: $63,000.00

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 25, 2024 to Oct 13, 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: 100985772, 101040038, 101071674.

Texas Trial Lawyers Association PAC$55,000.00

Texas Trial Lawyers Association PAC

$55,000.00

Cash: $55,000.00
Paid by others: $0.00
Total: $55,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 23, 2024 to Sep 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: 100985772, 101011400, 101028092, 101034447, 101069023.

Rise' Montrell$25,000.00

Money

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

Texas Sands PAC

$63,000.00

Cash: $63,000.00
Paid by others: $0.00
Total: $63,000.00

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 25, 2024 to Oct 13, 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: 100985772, 101040038, 101071674.

Texas Trial Lawyers Association PAC

$55,000.00

Cash: $55,000.00
Paid by others: $0.00
Total: $55,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 23, 2024 to Sep 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: 100985772, 101011400, 101028092, 101034447, 101069023.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

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 Mar 13, 2025

04/03/2025 H Referred to Ways & Means: Apr 3 2025 12:38PM

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 · Final status: Died in committee

Companion

SB 1180 by Alvarado (identical)

Subjects

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 247 words

89R10438 JBD-D

By: Perez of Harris
H.B. No. 4824

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 with a population of more than

150,000 that is wholly located in a county with a population of 3.3

million 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.