SB 1180

Alvarado Tax Bill Adds Cities Over 150,000 In 3.3M Counties

Died in committee

Verdict: Smells

SmellsInitial review

Sen. Carol AlvaradoDSenate 6

Why it's charged

Bracket bill

THE TEXT

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

Bill text, introduced version (I)

The new slot uses a city-size floor plus a county-size floor of 3.3 million, which narrows the change to a very small number of places. The caption only says "certain municipalities" and never names them.

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 says “certain municipalities” and the math says a very small number of places.

This bill widens the list of cities allowed to use certain local tax revenue, under Section 351.1015 of the Tax Code, for a "qualified project" located inside them. It adds a new slot for a city of more than 150,000 people that sits entirely inside a county of 3.3 million or more, and it renumbers the existing slots. Starting September 1, 2025, any city that fits that new description can spend this tax revenue on qualified projects the way the already-listed cities can.

Labels

Labels: NEVER GOT A HEARING. Filed Feb 7, 2025 and referred to the Senate Economic Development committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB1180 · 2025-02-07

SOLD BY

Sen. Carol AlvaradoDSenate 6

ITEM

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

WHAT IT DOES

The caption says “certain municipalities” and the math says a very small number of places.

CHARGES

[x] BRACKET BILLanalysis confidence 60%

THE TEXT

…“150,000 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

Feb 7, 2025Received by the Secretary of the Senate
Feb 7, 2025Filed
Feb 28, 2025Read first time
Feb 28, 2025Referred to Economic Development

FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Carol Alvarado

Donors

Texas Sands PAC$25K Texas REALTORS Political Action Committee$20K Texas Trial Lawyers Association PAC$20K

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 30, 2024 to Jun 19, 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$25,000.00

Texas Sands PAC

$25,000.00

Cash: $25,000.00
Paid by others: $0.00
Total: $25,000.00

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 · Dec 6, 2024 to Mar 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: 101012403, 101030499, 101059972.

Texas REALTORS Political Action Committee$20,000.00

Texas REALTORS Political Action Committee

$20,000.00

Cash: $20,000.00
Paid by others: $0.00
Total: $20,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 23, 2025 to Dec 8, 2025. 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: 101007246, 101030499.

Texas Trial Lawyers Association PAC$20,000.00

Texas Trial Lawyers Association PAC

$20,000.00

Cash: $20,000.00
Paid by others: $0.00
Total: $20,000.00

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 · Oct 30, 2024 to Dec 9, 2025. 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: 101012403, 101030499.

Money

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

Texas Sands PAC

$25,000.00

Cash: $25,000.00
Paid by others: $0.00
Total: $25,000.00

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 · Dec 6, 2024 to Mar 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: 101012403, 101030499, 101059972.

Texas REALTORS Political Action Committee

$20,000.00

Cash: $20,000.00
Paid by others: $0.00
Total: $20,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 23, 2025 to Dec 8, 2025. 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: 101007246, 101030499.

Texas Trial Lawyers Association PAC

$20,000.00

Cash: $20,000.00
Paid by others: $0.00
Total: $20,000.00

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 · Oct 30, 2024 to Dec 9, 2025. 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: 101012403, 101030499.

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 Senate · Filed Feb 7, 2025

02/28/2025 S Referred to Economic Development

Texas Legislature Online · Introduced

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

Senate committee · Economic Development · Final status: Died in committee

Companion

HB 3076 by Patterson (similar)

Subjects

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 245 words

89R10438 JBD-D

By: Alvarado
S.B. No. 1180

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.