SB 2737
Cook Bill Orders Yearly Controller Audits Of Big-City Tax Zones
Died in committee
Verdict: Smells
Why it's charged
Bracket bill
THE TEXT
“This subsection applies only to a reinvestment zone created by a municipality with a population of at least two million.”
Bill text, introduced version (I)
A two-million population floor limits a Tax Code change to zones in only the very largest cities. The caption says only "certain" zones, but the bill text does not name the place it targets.
Bracket billInitial 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 requirement that the board of directors of certain tax increment reinvestment zones have conducted by the office of the city controller of the municipality that created the zone an annual financial audit.
Caption from analyzed text · version I.
Summary
The floor is two million people. The caption just says “certain,” and the text names no place.
The bill requires the board of certain tax increment reinvestment zones to sign an agreement with the city controller's office of the city that created the zone, so the controller audits the zone's finances at least once every fiscal year. It covers only zones created by a city with a population of at least two million. Starting with zone fiscal years that begin on or after September 1, 2025, those boards must have the city controller audit them every year.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the Senate Economic Development committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB2737 · 2025-03-13
SOLD BY
ITEM
relating to the requirement that the board of directors of certain tax increment reinvestment zones have conducted by the office of the city controller of the municipality that created the zone an annual financial audit.
WHAT IT DOES
The floor is two million people. The caption just says “certain,” and the text names no place.
The bill requires the board of certain tax increment reinvestment zones to sign an agreement with the city controller's office of the city that created the zone, so the controller audits the zone's finances at least once every fiscal year. It covers only zones created by a city with a population of at least two million. Starting with zone fiscal years that begin on or after September 1, 2025, those boards must have the city controller audit them every year.
CHARGES
[x] BRACKET BILLanalysis confidence 60%
THE TEXT
“This subsection applies only to a reinvestment zone created by a municipality with a population of at least two million.”
Bill text, introduced version (I)
A two-million population floor limits a Tax Code change to zones in only the very largest cities. The caption says only "certain" zones, but the bill text does not name the place it targets.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Economic Development
FILED UNDER
No verified beat found.
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 27, 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.
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.
TeamSources
Derived itemized flow · Dec 13, 2024 to Jun 5, 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: 100987960, 101029944, 101057026.
Missing data does not establish zero giving. Display amounts are rounded.
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.
TeamSources
Derived itemized flow · Dec 13, 2024 to Jun 5, 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: 100987960, 101029944, 101057026.
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 13, 2025
04/03/2025 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--General
Economic & Industrial Development--General
Taxation--City
AUDITS & AUDITORS
REINVESTMENT ZONES
Text
The text as introduced · 196 words
89R15907 BEF-D By: Cook S.B. No. 2737 A BILL TO BE ENTITLED AN ACT relating to the requirement that the board of directors of certain tax increment reinvestment zones have conducted by the office of the city controller of the municipality that created the zone an annual financial audit. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 311.010, Tax Code, is amended by adding Subsection (k) to read as follows: (k) The board of directors of a reinvestment zone to which this subsection applies shall enter into an agreement with the office of the city controller of the municipality that created the reinvestment zone to have conducted by the office a financial audit of the reinvestment zone at least once each fiscal year of the reinvestment zone. This subsection applies only to a reinvestment zone created by a municipality with a population of at least two million. SECTION 2. Section 311.010(k), Tax Code, as added by this Act, applies only to a fiscal year of a tax increment reinvestment zone that begins on or after the effective date of this Act. SECTION 3. This Act takes effect September 1, 2025.