SB 2134

Hinojosa Tax Bill Lets Some Cities Count Venues As ‘Qualified Projects’

Died in committee

Verdict: Smells

SmellsInitial review

Sen. Juan "Chuy" HinojosaDSenate 20

Both charges, and why

Bracket bill

THE TEXT

“(2) a municipality that contains more than 70 percent”…

Bill text, introduced version (I)

The bill opens the tax-revenue power through population and percentage descriptors that fit only a handful of cities, not by naming them. The caption admits "certain municipalities," which lowers the sting.

Bracket bill

Carve-out

THE TEXT

…“also means a venue described by Section 334.001(4)(A), Local”…

Bill text, introduced version (I)

Only cities in listed subsections (b)(3), (b)(4) and (b)(6) get venues and related infrastructure counted as qualified projects, a favor the bill now extends to the newly added (b)(6) city.

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 use certain tax revenue for certain qualified projects.

Caption from analyzed text · version I.

Summary

Who fits? A city with over 70 percent of a 1.5M-plus county, or 2M-plus people.

The bill adds more cities to a Texas Tax Code section that lets certain cities use certain tax revenue for "qualified projects." It reaches a city holding more than 70 percent of a county of 1.5 million or more, a city of at least two million people, and a city described in a Local Government Code venue section, and it lets some of these cities count a venue and its related infrastructure as a qualified project. On September 1, 2025, the cities that fit these number-based descriptions gain the power to put that tax revenue toward their projects, including venues for some of them.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 10, 2025 and referred to the Senate Economic Development committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB2134 · 2025-03-10

SOLD BY

Sen. Juan "Chuy" HinojosaDSenate 20

ITEM

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

WHAT IT DOES

Who fits? A city with over 70 percent of a 1.5M-plus county, or 2M-plus people.

CHARGES

[x] BRACKET BILLanalysis confidence 60%

THE TEXT

“(2) a municipality that contains more than 70 percent”…

Bill text, introduced version (I)

[x] CARVE-OUTanalysis confidence 45%

THE TEXT

…“also means a venue described by Section 334.001(4)(A), Local”…

Bill text, introduced version (I)

Only cities in listed subsections (b)(3), (b)(4) and (b)(6) get venues and related infrastructure counted as qualified projects, a favor the bill now extends to the newly added (b)(6) city.

TOTAL

No fiscal note in the loaded record.

HISTORY

Mar 10, 2025Received by the Secretary of the Senate
Mar 10, 2025Filed
Mar 24, 2025Read first time
Mar 24, 2025Referred to Economic Development

FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Juan "Chuy" Hinojosa

Donors

Texans for Lawsuit Reform PAC$18K Texas Trial Lawyers Association PAC$15K Associated General Contractors of Texas PAC$15K

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 23, 2024 to Jun 30, 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$17,500.00

Texans for Lawsuit Reform PAC

$17,500.00

Cash: $17,500.00
Paid by others: $0.00
Total: $17,500.00

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 · Sep 3, 2024 to Jun 27, 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: 100977616, 101009664.

Texas Trial Lawyers Association PAC$15,000.00

Texas Trial Lawyers Association PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

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 · Jul 24, 2024 to Nov 25, 2024. 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: 100977616.

Associated General Contractors of Texas PAC$15,000.00

Associated General Contractors of Texas PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

Also funds 120 other sitting lawmakers.

Derived recipient stock · Jul 19, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Oct 25, 2024 to Jun 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: 100977616, 101059341.

Money

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

Texans for Lawsuit Reform PAC

$17,500.00

Cash: $17,500.00
Paid by others: $0.00
Total: $17,500.00

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 · Sep 3, 2024 to Jun 27, 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: 100977616, 101009664.

Texas Trial Lawyers Association PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

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 · Jul 24, 2024 to Nov 25, 2024. 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: 100977616.

Associated General Contractors of Texas PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

Also funds 120 other sitting lawmakers.

Derived recipient stock · Jul 19, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Oct 25, 2024 to Jun 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: 100977616, 101059341.

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 Mar 10, 2025

03/24/2025 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

Subjects

City Government--Finance

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 427 words

89R14909 CJD-D

By: Hinojosa of Hidalgo
S.B. No. 2134

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

334.0082(a)(2), Local Government Code .

SECTION 2. Section 351.1015(j), Tax Code, as added by

Chapter 1110 (S.B. 1057), Acts of the 88th Legislature, Regular

Session, 2023, is redesignated as Section 351.1015(j-1), Tax Code,

to read as follows:

(j-1) [ (j) ] A local government corporation to which this

subsection applies may act as a municipality under this section and

is considered to be a municipality for purposes of this section.

With respect to a local government corporation to which this

subsection applies, the term "qualified project" includes a venue

and any related infrastructure. This subsection applies only to a

local government corporation that:

(1) is authorized to collect a municipal hotel

occupancy tax; and

(2) is located in a county with a population of 3.3

million or more.

SECTION 3. Section 351.1015(j), Tax Code, as added by

Chapter 779 (H.B. 5012), Acts of the 88th Legislature, Regular

Session, 2023, is redesignated as Section 351.1015(l), Tax Code,

and amended to read as follows:

(l) [ (j) ] For a municipality described by Subsection

(b)(3), (4), or (6) [ (b)(2) or (3) ], the term "qualified project"

also means a venue described by Section 334.001(4)(A), Local

Government Code, and any related infrastructure.

SECTION 4. 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 5. This Act takes effect September 1, 2025.