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Bill Author Video

From the Author about the Bill SB 278

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

Blanco

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Bill Text Review

SB 278 — checked for conflicts with state law and US laws.

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The bill appears to be a standard legislative adjustment to municipal taxation and economic development powers. No direct constitutional or federal conflicts were identified.

SB 278 amends Section 351.1015 of the Texas Tax Code to expand the authority of specific municipalities to establish project financing zones for qualified projects. The bill adds new eligibility criteria and modifies how geographic boundaries for these zones are defined, specifically for municipalities falling under Section 351.001(7)(E) of the Tax Code.

Constitutionality: The bill does not clearly violate the U.S. or Texas Constitutions. It involves the legislature's authority to regulate municipal taxation and economic development, which is well-established under the Texas Constitution.

Conflicts with Texas law

No conflicts identified.

Conflicts with US law

No conflicts identified.

Follow-up questions

  • Ensure that the specific municipal references (e.g., Section 351.001(7)(E)) remain internally consistent with other recent legislative amendments to the Tax Code.
  • Verify that the expanded definitions of project financing zones do not inadvertently conflict with existing municipal debt obligations or interlocal agreements.
  • Conduct a review to ensure that the population-based classification criteria do not create 'special law' concerns under Article III, Section 56 of the Texas Constitution if they are found to apply to only one specific municipality without a rational basis for such classification.

AI-assisted review · 2026-11-10 — verify against the official bill text and statutes before relying on it.

Legislative data is updated regularly to ensure accuracy. Last updated: November 10, 2026

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