reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter C. Designation of Enterprise Zone › Section 2303.101. Qualification for Enterprise Zone Designation

Sec. 2303.101.  QUALIFICATION FOR ENTERPRISE ZONE DESIGNATION.  An area automatically qualifies for designation as an enterprise zone if the area is:
(1)  a block group, as defined by the most recent federal decennial census available at the time of designation, in which at least 20 percent of the residents of the block group have an income at or below 100 percent of the federal poverty level;
(2)  an area designated by the federal government as a renewal community, a federal empowerment zone, or a federal enterprise community, including any developable area approved by the federal agency responsible for making that designation;
(3)  an area located in a distressed county; or
(4)  an area inside the boundaries of a defense base development authority established under Chapter 379B, Local Government Code.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.03, eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1243 (H.B. 1659), Sec. 3, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1401 (H.B. 3066), Sec. 1, eff. June 14, 2013.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter C. Designation of Enterprise Zone › Section 2303.109. Period of Designation

Sec. 2303.109.  PERIOD OF DESIGNATION.  (a)  An enterprise zone designation remains in effect indefinitely so long as the area continues to qualify for designation as an enterprise zone under this chapter.  If an area described by Section 2303.101(1) no longer qualifies for enterprise zone designation following the release of a subsequent federal decennial census, the area's designation remains in effect until the date on which the bank makes the updated information for that subsequent census available to the public as required by Section 2303.051.
(b)  Repealed by Acts 2015, 84th Leg., R.S., Ch. 591 , Sec. 13, eff. September 1, 2015.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 3, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 814, Sec. 3.04, eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1243 (H.B. 1659), Sec. 4, eff. September 1, 2005.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 13, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter D. Administration › Section 2303.201. Administration by Governing Body

Sec. 2303.201.  ADMINISTRATION BY GOVERNING BODY.  (a)  The governing body of an enterprise zone is the governing body of the municipality or county with jurisdiction over the area designated as an enterprise zone, except as provided by Subsection (b).
(b)  The governing body with administration authority over an enterprise project nominated under Section 2303.004(c) is determined under the terms of an interlocal agreement required by that subsection.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.06, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 3, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter D. Administration › Section 2303.204. Liaison

Sec. 2303.204.  LIAISON.  A nominating body shall designate a liaison to oversee enterprise projects it has nominated under this chapter and to communicate and negotiate with:
(1)  the bank or the office;
(2)  an enterprise project;  and
(3)  other entities in an enterprise zone or affected by an enterprise project, including a qualified business, within the jurisdiction of the nominating governmental entity.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.07, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter D. Administration › Section 2303.205. Annual Report

Sec. 2303.205.  ANNUAL REPORT.  (a)  Not later than October 1 of each year, the nominating body of a project or activity designated as an enterprise project shall submit to the bank a report in the form required by the bank.
(b)  Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).
(c)  The report must include for the year preceding the date of the report:
(1)  a list of local incentives for community development available in the jurisdiction of the governmental entity nominating the enterprise project;
(2)  the use of local incentives described by the nominating body in the ordinance or order nominating the enterprise project and the effect of those incentives on revenue;
(3)  the number of businesses assisted, located, and retained in the jurisdiction of the governmental entity nominating the enterprise project due to the existence of the enterprise zone program;  and
(4)  a summary of all industrial revenue bonds issued to finance enterprise projects located in the jurisdiction of the governmental entity nominating the enterprise project.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 4, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 814, Sec. 3.08, 6.01(6), eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.401. Definitions

Sec. 2303.401.  DEFINITIONS.  In this subchapter:
(1)  "New permanent job" means a new employment position that:
(A)  is created by a qualified business as described by Section 2303.402 at the qualified business site not earlier than the 90th day before the date the business's project or activity is designated as an enterprise project under this chapter;
(B)  will provide or has provided for the duration of the project's designation period at least 1,820 hours of employment a year to a qualified employee; and
(C)  will exist or has existed at the qualified business site for the longer of:
(i)  the duration of the project's designation period; or
(ii)  three  years after the date on which a state benefit is received as authorized by this chapter.
(2)  "Retained job" means a job that:
(A)  existed with a qualified business on the 91st day before the date the business's project or activity is designated as an enterprise project;
(B)   has provided and will continue to provide employment to a qualified employee of at least 1,820 hours annually; and
(C)  will be or has been an employment position for the longer of:
(i)  the duration of the project's designation period; or
(ii)  three years after the expiration date of the claim period for receipt of a state benefit authorized by this chapter.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1121, Sec. 3, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 814, Sec. 3.09, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 4, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.403. Prohibition on Qualified Business Certification; Limit on Enterprise Project Designations

Sec. 2303.403.  PROHIBITION ON QUALIFIED BUSINESS CERTIFICATION; LIMIT ON ENTERPRISE PROJECT DESIGNATIONS.  If the bank determines that the governing body eligible to nominate an enterprise project is not complying with this chapter, the bank shall prohibit the certification of a qualified business until the bank determines that the governing body is complying with this chapter.  The bank may not designate more than 105 enterprise projects during any biennium.  Any designations remaining at the end of a biennium may be carried forward to the next biennium.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Renumbered from Government Code Sec. 2303.402 by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 813, Sec. 1, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 814, Sec. 3.11, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 6, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.404. Request for Application for Enterprise Project Designation

Sec. 2303.404.  REQUEST FOR APPLICATION FOR ENTERPRISE PROJECT DESIGNATION.  (a)  A qualified business may request that the governing body of a municipality or county in which the qualified business is located apply to the bank for designation of a project or activity of the business as an enterprise project.
(b)  The enterprise project designation must be for:
(1)  an expansion or relocation from out-of-state, an expansion, renovation, or new construction, or other property to be undertaken by a qualified business;  and
(2)  a predetermined designation period approved by the bank, with beginning and ending dates for each proposed project or activity.
(c)  The designation period for an enterprise project may not be for less than one year or more than five years from the date on which the designation is made.
(d)  If an enterprise project designation is for a franchise or subsidiary, separate books and records must be maintained for the business activity conducted at the qualified business site.
Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.11, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 7, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.4052. Required Information From Nominating Body

Sec. 2303.4052.  REQUIRED INFORMATION FROM NOMINATING BODY.  (a)  Before nominating the project or activity of a qualified business for designation as an enterprise project, the nominating body must submit to the bank:
(1)  a certified copy of the ordinance or order, as appropriate, or reference to an ordinance or order as required by Section 2303.4051;
(2)  a certified copy of the minutes of all public hearings conducted with respect to local incentives available to qualified businesses within the jurisdiction of the governmental entity nominating the project or activity, regardless of whether those businesses are located in an enterprise zone;
(3)  the name, title, address, telephone number, and electronic mail address of the nominating body's liaison designated under Section 2303.204;
(4)  if the business is seeking job retention benefits, documentation showing the number of employment positions at the qualified business site;
(5)  any interlocal agreement required under Section 2303.004(c) that states:
(A)  which governing body has the administration authority under Section 2303.201; and
(B)  that both the county in which the project or activity is located and the municipality in whose jurisdiction the project or activity is located approve the nomination of the project or activity; and
(6)  any additional information the bank may require.
(b)  The nominating body may electronically submit in a manner prescribed by the bank a digital scan of a certified copy of the documentation required by Subsections (a)(1) and (2).
Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.13, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 10, eff. June 15, 2007.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 5, eff. September 1, 2015.
Acts 2023, 88th Leg., R.S., Ch. 690 (H.B. 1515), Sec. 15, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.407. Allocation of Jobs Eligible for Tax Refund

Sec. 2303.407.  ALLOCATION OF JOBS ELIGIBLE FOR TAX REFUND.  (a)  The bank shall allocate to an enterprise project the maximum number of new permanent jobs or retained jobs eligible based on the amount of capital investment made in the project, the project's designation level, and the refund per job with a maximum refund to be included in a computation of a tax refund for the project.
(b)  A capital investment in a project of:
(1)  $40,000 to $399,999 will result in a refund of up to $2,500 per job with a maximum refund of $25,000 for the creation or retention of 10 jobs;
(2)  $400,000 to $999,999 will result in a refund of up to $2,500 per job with a maximum refund of $62,500 for the creation or retention of 25 jobs;
(3)  $1,000,000 to $4,999,999 will result in a refund of up to $2,500 per job with a maximum refund of $312,500 for the creation or retention of 125 jobs;
(4)  $5,000,000 or more will result in a refund of up to $2,500 per job with a maximum refund of $1,250,000 for the creation or retention of 500 jobs, except as provided by Subdivision (5) or (6);
(5)  $150,000,000 to $249,999,999 will result in a refund of up to $5,000 per new permanent job with a maximum refund of $2,500,000 for the creation of 500 new permanent jobs if the bank designates the project as a double jumbo enterprise project; or
(6)  $250,000,000 or more will result in a refund of up to $7,500 per new permanent job with a maximum refund of $3,750,000 for the creation of at least 500 new permanent jobs if the bank designates the project as a triple jumbo enterprise project.
(c)  An enterprise project for which a commitment for a capital investment in the range amount and the creation of the number of new permanent jobs specified by Subsection (b)(5) is made is considered a double jumbo enterprise project if the project is so designated by the bank.
(d)  An enterprise project for which a commitment for a capital investment in the range amount and the creation of the number of new permanent jobs specified by Subsection (b)(6) is made is considered a triple jumbo enterprise project if the project is so designated by the bank.
(e)  The maximum number of jobs that the bank may allocate to an enterprise project split into two half designations as provided by Section 2303.406(d-1) is 250.
Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 1134, Sec. 1.01, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1134, Sec. 2.01, eff. Sept. 1, 2005;  Acts 2003, 78th Leg., ch. 814, Sec. 3.16, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 13, eff. June 15, 2007.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 7, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.4071. Maximum Tax Refund

Sec. 2303.4071.  MAXIMUM TAX REFUND.  (a)  In this section:
(1)  "Double jumbo enterprise project" and "triple jumbo enterprise project" have the meanings assigned by Section 2303.407.
(2)  "Half enterprise project" means an enterprise project split into two half designations as provided by Section 2303.406(d-1).
(b)  An enterprise project is eligible for a maximum refund of $250,000 in each state fiscal year.
(c)  A double jumbo enterprise project is eligible for a maximum refund of $500,000 in each state fiscal year.
(d)  A triple jumbo enterprise project is eligible for a maximum refund of $750,000 in each state fiscal year.
(e)  A half enterprise project is eligible for a maximum refund not to exceed $125,000 in each state fiscal year and is subject to the capital investment and job allocation requirements under Section 2303.407(b)(1), (2), or (3).
Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 8, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.4072. Enterprise Project Claim for State Benefit

Sec. 2303.4072.  ENTERPRISE PROJECT CLAIM FOR STATE BENEFIT.  A person must make a claim to the comptroller for a state benefit as prescribed under this chapter and Chapter 151, Tax Code, not later than 18 months after the date on which the term of the enterprise project designation expires as provided by Section 2303.404.
Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.17, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 14, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter F. Qualified Businesses and Enterprise Projects › Section 2303.408. Duration of Certain Designations

Sec. 2303.408.  DURATION OF CERTAIN DESIGNATIONS.  The bank's designation of the project or activity of a qualified business as an enterprise project is effective until the period approved by the bank under Section 2303.404 regardless of whether the enterprise zone in which the project is located, if any, fails to qualify as an enterprise zone before the expiration of the project.
Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.52(a), eff. Sept. 1, 1995, and Acts 1995, 74th Leg., ch. 985, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.18, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.501. Exemptions From State Regulation; Suspension of Local Regulation

Sec. 2303.501.  EXEMPTIONS FROM STATE REGULATION;  SUSPENSION OF LOCAL REGULATION.  (a)  A state agency may exempt from its regulation a qualified business, qualified employee, or qualified property in an enterprise zone if the exemption is consistent with:
(1)  the purposes of this chapter;  and
(2)  the protection and promotion of the general health and welfare.
(b)  A local government may suspend local regulation, including an ordinance, rule, or standard, relating to zoning, licensing, or building codes in an enterprise zone.
(c)  An exemption from or suspension of regulation under this section must be adopted in the same manner that the regulation was adopted.
(d)  The authorization provided by Subsection (a) or (b) does not apply to regulation:
(1)  that relates to:
(A)  civil rights;
(B)  equal employment;
(C)  equal opportunity;
(D)  fair housing rights;  or
(E)  preservation of historical sites or historical artifacts;
(2)  the relaxation of which is likely to harm the public safety or public health, including environmental health;  or
(3)  that is specifically imposed by law.
(e)  For the purposes of this section, property is classified as qualified property if the property is:
(1)  tangible personal property located in the enterprise zone that was:
(A)  acquired by a taxpayer not earlier than the 90th day before the date on which the area was designated as an enterprise zone;  and
(B)  used predominantly by the taxpayer in the active conduct of a trade or business;
(2)  real property located in the enterprise zone that was:
(A)  acquired by a taxpayer not earlier than the 90th day before the date on which the area was designated as an enterprise zone and was used predominantly by the taxpayer in the active conduct of a trade or business;  or
(B)  the principal residence of the taxpayer on the date of the sale or exchange;  or
(3)  an interest in an entity that was certified as a qualified business under Section 2303.402 for the entity's most recent tax year ending before the date of the sale or exchange.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.56, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 814, Sec. 3.19, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.502. Review of State Agency Rules; Report

Sec. 2303.502.  REVIEW OF STATE AGENCY RULES;  REPORT.  (a)  A state agency rule adopted after September 1, 1987, may provide, when applicable, encouragements and incentives to increase:
(1)  the renovation, improvement, or new construction of housing in enterprise zones;  and
(2)  the economic viability and profitability of business and commerce in enterprise zones.
(b)  Annually each state agency shall:
(1)  review the rules it administers that:
(A)  may adversely affect:
(i)  the renovation, improvement, or new construction of housing in enterprise zones;  or
(ii)  the economic viability and profitability of business and commerce in enterprise zones;  or
(B)  may otherwise affect the implementation of this chapter;  and
(2)  report the results of the review to the bank.
(c)  The bank shall disseminate the reports to the governing bodies of the entities that nominated the enterprise projects and others as necessary to advance the purposes of this chapter.
(d)  To contribute to the implementation of this chapter, an agency may waive, modify, provide exemptions to, or otherwise minimize the adverse effects of the rules it administers on the renovation, improvement, or new construction of housing in enterprise zones or on the economic viability and profitability of business and commerce in enterprise zones.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.20, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 15, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.503. State Preferences

Sec. 2303.503.  STATE PREFERENCES.  (a)  A state agency shall give preference to the governing body of an enterprise zone or a qualified business or qualified employee located in an enterprise zone over other eligible applicants for grants or loans that are administered by the state agency if:
(1)  at least 50 percent of the grant or loan will be spent for the direct benefit of the enterprise zone;  and
(2)  the purpose of the grant or loan is to:
(A)  promote economic development in the community;  or
(B)  construct, improve, extend, repair, or maintain public facilities in the community.
(b)  The comptroller may and is encouraged to deposit state money in financial institutions located or doing business in enterprise zones.
(c)  A state agency may and is encouraged to contract with businesses located in enterprise zones.
(d)  The office may give preference to enterprise zones in granting economic development money or other benefits.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 8.71, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 814, Sec. 3.21, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.504. State Tax Refunds; Report

Sec. 2303.504.  STATE TAX REFUNDS; REPORT.  (a)  Subject to Section 2303.516, an enterprise project is entitled to a refund of state taxes under Section 151.429, Tax Code.
(b)  At the time of receipt of any tax benefit available as a result of participating in the enterprise zone program, including a state sales and use tax refund, three percent of the amount of the tax benefit shall be transferred to the Texas economic development bank fund under Subchapter B, Chapter 489, to defray the cost of administering this chapter.
(c)  Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the bank the statewide total of actual jobs created, actual jobs retained, and the tax refunds made under this section during that fiscal year.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 1134, Sec. 1.02, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1134, Sec. 2.02, eff. Sept. 1, 2005;  Acts 2003, 78th Leg., ch. 814, Sec. 3.23, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 16(a), eff. January 1, 2008.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 9, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.505. Local Sales and Use Tax Refunds

Sec. 2303.505.  LOCAL SALES AND USE TAX REFUNDS.
(a)  To encourage the development of areas designated as enterprise zones, the governing body of a municipality through a program may refund its local sales and use taxes paid by a qualified business on all taxable items purchased for use at the qualified business site related to the project or activity.
(b)  To promote the public health, safety, or welfare, the governing body of a municipality or county through a program may refund its local sales and use taxes paid by a qualified business or qualified employee.
(c)  The governing body of a municipality or county that is the governing body of an enterprise zone may provide for the partial or total refund of its local sales and use taxes paid by a person making a taxable purchase, lease, or rental for development or revitalization in the zone.
(d)  A person entitled to a refund of local sales and use taxes under this section shall pay the entire amount of state and local sales and use taxes at the time the taxes would be due if an agreement for the refund did not exist.
(e)  An agreement to refund local sales and use taxes under this section must:
(1)  be written;
(2)  contain an expiration date;  and
(3)  require that the person entitled to the refund provide to the municipality or county making the refund the documentation necessary to support a refund claim.
(f)  The municipality or county shall make the refund directly to the person entitled to the refund in the manner provided by the agreement.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 7, eff. Sept. 1, 1995.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 17, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.5055. Refund, Rebate, or Payment of Tax Proceeds to Qualified Hotel Project

Sec. 2303.5055.  REFUND, REBATE, OR PAYMENT OF TAX PROCEEDS TO QUALIFIED HOTEL PROJECT.  (a)  For a period that may not exceed 10 years, a governmental body, including a municipality, county, or political subdivision, may agree to rebate, refund, or pay eligible taxable proceeds to the owner of a qualified hotel project at which the eligible taxable proceeds were generated.
(b)  A municipality with a population of 1,500,000 or more may agree to guarantee from hotel occupancy taxes the bonds or other obligations of a municipally sponsored local government corporation created under the Texas Transportation Corporation Act, Chapter 431, Transportation Code, that were issued or incurred to pay the cost of construction, remodeling, or rehabilitation of a qualified hotel project.
(c)  An agreement under this section must be in writing, contain an expiration date, and require the beneficiary to provide documentation necessary to support a claim.
(d)  A governmental body that makes an agreement under this section shall make the rebate, refund, or payment directly to the beneficiary.
(e)  In this section, "eligible taxable proceeds" means taxable proceeds generated, paid, or collected by a qualified hotel project or a business at a qualified hotel project, including hotel occupancy taxes, ad valorem taxes, sales and use taxes, and mixed beverage taxes.
(f)  Notwithstanding any other law, the comptroller shall deposit eligible taxable proceeds that were collected by or forwarded to the comptroller, and to which the qualified hotel project is entitled according to an agreement under this section, in trust in a separate suspense account of the project.  A suspense account is outside the state treasury, and the comptroller may make a rebate, refund, or payment authorized by this section without the necessity of an appropriation.  The comptroller shall rebate, refund, or pay to each qualified hotel project eligible taxable proceeds to which the project is entitled under this section at least quarterly.
Added by Acts 1995, 74th Leg., ch. 76, Sec. 5.53(a), eff. Sept. 1, 1995.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 179 (S.B. 977), Sec. 1, eff. May 28, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 2, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 5, eff. May 29, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.506. Reduction or Elimination of Local Fees or Taxes

Sec. 2303.506.  REDUCTION OR ELIMINATION OF LOCAL FEES OR TAXES.  (a)  To promote the public health, safety, or welfare, the governing body of a municipality or county through a program may reduce or eliminate fees or taxes that it imposes on a qualified business or qualified employee.
(b)  This section does not apply to sales and use taxes or property taxes.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.507. Tax Increment Financing and Abatement; Limitations on Appraised and Taxable Value

Sec. 2303.507.  TAX INCREMENT FINANCING AND ABATEMENT;  LIMITATIONS ON APPRAISED AND TAXABLE VALUE.  Designation of an area as an enterprise zone is also designation of the area as a reinvestment zone for:
(1)  tax increment financing under Chapter 311, Tax Code;
(2)  tax abatement under Chapter 312, Tax Code;
(3)  limitations on appraised value under former Subchapter B or C, Chapter 313, Tax Code; and
(4)  limitations on taxable value under Subchapter T, Chapter 403, of this code.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 1505, Sec. 11, eff. Jan. 1, 2002.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 4, eff. January 1, 2024.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.509. Development Bonds

Sec. 2303.509.  DEVELOPMENT BONDS.  To finance a project in an enterprise zone, bonds may be issued under:
(1)  Chapter 1433; or
(2)  the Development Corporation Act (Subtitle C1, Title 12, Local Government Code).
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.246, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.12, eff. April 1, 2009.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.510. Industrial Development Corporation

Sec. 2303.510.  INDUSTRIAL DEVELOPMENT CORPORATION.  (a)  The governing body of a municipality that is the governing body of an enterprise zone may create, in accordance with the Development Corporation Act (Subtitle C1, Title 12, Local Government Code), an industrial development corporation for use by the enterprise zone.
(b)  A corporation created under this section has the powers and is subject to the limitations of a corporation created under the Development Corporation Act (Subtitle C1, Title 12, Local Government Code). To the extent of a conflict between this section and that subtitle, that subtitle prevails.
(c)  The articles of incorporation of a corporation created under this section must state that the corporation is governed by this section.
(d)  The governing body of the municipality that creates an industrial development corporation shall appoint the board of directors of the corporation.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.13, eff. April 1, 2009.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.511. Other Local Incentives

Sec. 2303.511.  OTHER LOCAL INCENTIVES.  (a)  The governing body of a municipality or county that is the governing body of an enterprise zone may:
(1)  defer compliance in the zone with the subdivision and development ordinances or rules, other than those relating to streets and roads or sewer or water services, of the municipality or county, as appropriate;
(2)  give priority to the zone for the receipt of:
(A)  community development block grant money;
(B)  industrial revenue bonds;  or
(C)  funds received under the federal Job Training Partnership Act (29 U.S.C. Section 1501 et seq.);
(3)  adopt and implement a plan for police protection in the zone;
(4)  amend the zoning ordinances of the municipality or county, as appropriate, to promote economic development in the zone;
(5)  establish permitting preferences for businesses in the zone;
(6)  establish simplified, accelerated, or other special permit procedures for businesses in the zone;
(7)  waive development fees for projects in the zone;
(8)  create a local enterprise zone fund for funding bonds or other programs or activities to develop or revitalize the zone;
(9)  for qualified businesses in the zone, reduce rates charged by:
(A)  a utility owned by the municipality or county, as appropriate;  or
(B)  a cooperative corporation or utility owned by private investors, subject to the requirements of Subsection (b);
(10)  in issuing housing finance bonds, give priority to persons or projects in the zone;
(11)  in providing services, give priority to local economic development, educational, job training, or transportation programs that benefit the zone;  or
(12)  sell real property owned by the municipality or county, as appropriate, and located in the enterprise zone in accordance with Section 2303.513.
(b)  A reduction in utility rates under Subsection (a)(9)(B) is subject to the agreement of the affected utility and the approval of the appropriate regulatory authority. The rates may be reduced up to but not more than five percent below the lowest rate authorized for a person described by Subsection (a)(9)(B). A qualified enterprise project or the governing body of the enterprise zone may petition the appropriate utility and the appropriate regulatory authority to receive a reduced rate under this section, and the regulatory authority may order that rates be reduced.  In making its determination under this section, the regulatory authority shall consider revitalization goals for the enterprise zone.  In setting the rates of the utility the appropriate regulatory authority shall allow the utility to recover the amount of the reduction.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 8, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1121, Sec. 5, eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.513. Disposition of Public Property in Enterprise Zone

Sec. 2303.513.  DISPOSITION OF PUBLIC PROPERTY IN ENTERPRISE ZONE.  (a)  After an area is designated as an enterprise zone, the state, a municipality, or a county that owns a surplus building or vacant land in the zone may dispose of the building or land by:
(1)  selling the building or land at a public auction;  or
(2)  establishing an urban homestead program described by Subsection (c).
(b)  A municipality or county may sell a surplus building or vacant land in the enterprise zone at less than fair market value if the governing body of the municipality or county by ordinance or order, as appropriate, adopts criteria that specify the conditions and circumstances under which the sale may occur and the public purpose to be achieved by the sale.  The building or land may be sold to a buyer who is not the highest bidder if the criteria and public purpose specified in the ordinance or order are satisfied.  A copy of the ordinance or order must be filed with the bank not later than the day on which the sale occurs.
(c)  An urban homestead program must provide that:
(1)  the state, municipality, or county is to sell to an individual a residence or part of a residence that it owns for an amount not to exceed $100;
(2)  as a condition of the sale, the individual must agree to live in the residence for at least seven years and to renovate or remodel the residence to meet the level of maintenance stated in an agreement between the individual and the governmental entity;  and
(3)  after the individual satisfies the seven-year residency and property improvement requirements of the agreement, the governmental entity shall assign the residence to the individual.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.24, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.514. Waiver of Performance Bond

Sec. 2303.514.  WAIVER OF PERFORMANCE BOND.  A subcontractor is not required to execute a performance bond under Chapter 2253 if:
(1)  the construction, alteration, repair, or other public work to be performed under the contract is entirely in an enterprise zone;  and
(2)  the amount of the contract does not exceed $200,000.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 9, eff. Sept. 1, 1995.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.515. Liability of Contractor or Architect

Sec. 2303.515.  LIABILITY OF CONTRACTOR OR ARCHITECT.  A contractor or architect who constructs or rehabilitates a building in an enterprise zone is liable for any structural defect in the building only for the period ending on the 10th anniversary of the date on which beneficial occupancy of the building begins after the construction or rehabilitation, notwithstanding a statute of limitations to the contrary.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.516. Monitoring Qualified Business or Enterprise Project Commitments

Sec. 2303.516.  MONITORING QUALIFIED BUSINESS OR ENTERPRISE PROJECT COMMITMENTS.  (a)  The comptroller may monitor a qualified business or enterprise project to determine whether and to what extent the business or project has followed through on any commitments made by it or on its behalf under this chapter.
(b)  The comptroller may determine that the business or project is not entitled to a refund of state taxes under Section 2303.504 if the comptroller finds that:
(1)  the business or project is not willing to cooperate with the comptroller in providing the comptroller with the information the comptroller needs to determine the state benefits; or
(2)  the business or project has substantially failed to follow through on any commitments made by it or on its behalf under this chapter.
(c)   A qualified business may obtain a state benefit, earned through a specific enterprise project designation, on completion of an audit performed by the comptroller that will certify hiring commitments and eligible purchases made by or on behalf of a qualified business under this chapter.
Added by Acts 2001, 77th Leg., ch. 1134, Sec. 1.03, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 814, Sec. 3.25, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 18, eff. June 15, 2007.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 10, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2303 - Enterprise Zones › Subchapter G. Enterprise Zone Benefits › Section 2303.517. Report

Sec. 2303.517.  REPORT.  (a)  Before obtaining a state benefit, the qualified business must submit to the comptroller a certified report of the actual number of jobs created or retained and the capital investment made at or committed to the qualified business site.
(b)  Not later than the 30th day after the date the comptroller completes an enterprise project's close-out, the comptroller shall submit to the bank a report stating the actual amount of capital investment made and the actual number of jobs created or retained as a result of the enterprise project designation.
Added by Acts 2003, 78th Leg., ch. 814, Sec. 3.26, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 19, eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2304 - Housing Rehabilitation › Subchapter A. General Provisions › Section 2304.001. Short Title

Sec. 2304.001.  SHORT TITLE.  This chapter may be cited as the Texas Housing Rehabilitation Act.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2304 - Housing Rehabilitation › Subchapter A. General Provisions › Section 2304.002. Purposes

Sec. 2304.002.  PURPOSES.  (a)  The purposes of this chapter are to provide a means by which the deterioration of housing and the decline of residential areas throughout the state can be arrested and prevented.
(b)  The purposes of this chapter are public purposes for which money may be borrowed, loaned, and spent.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2304 - Housing Rehabilitation › Subchapter A. General Provisions › Section 2304.003. Definitions

Sec. 2304.003.  DEFINITIONS.  In this chapter:
(1)  "Borrower" means a household whose application for a housing rehabilitation loan is approved under this chapter by a local government.
(2)  "Department" means the Texas Department of Housing and Community Affairs.
(3)  "Fund" means the Texas housing rehabilitation loan fund.
(4)  "Household" means one or more persons owning housing.
(5)  "Housing" means a structure that is on a permanent foundation and that consists of one to four family units used only for residential purposes.
(6)  "Housing rehabilitation" means the repair, renovation, or other improvement of housing to make the housing decent, safe, sanitary, and more habitable.
(7)  "Housing rehabilitation loan" means a loan made under this chapter.
(8)  "Local agency" means a:
(A)  nonprofit organization whose principal purpose is to improve housing conditions;  or
(B)  local housing authority, urban renewal agency, or other public entity.
(9)  "Local government" means a county or municipality.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2304 - Housing Rehabilitation › Subchapter A. General Provisions › Section 2304.004. General Powers of Department

Sec. 2304.004.  GENERAL POWERS OF DEPARTMENT.  (a)  The department has the powers necessary or appropriate to carry out the purposes of this chapter.
(b)  The department may:
(1)  make an agreement with any other person in carrying out its powers or duties under this chapter;
(2)  spend funds appropriated to it by the legislature to pay for staff, travel expenses, supplies or equipment, or contracts for services necessary to carry out its powers or duties under this chapter;  or
(3)  seek and accept funds from any source.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle G - Economic Development Programs Involving Both State and Local Governments › Chapter 2304 - Housing Rehabilitation › Subchapter A. General Provisions › Section 2304.005. Authority of Department to Adopt Minimum Housing Code Standards

Sec. 2304.005.  AUTHORITY OF DEPARTMENT TO ADOPT MINIMUM HOUSING CODE STANDARDS.  The department shall adopt the minimum housing, building, fire, and related code standards that apply in designated areas for which a housing rehabilitation plan is approved by the department and for which local government standards are not in effect.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.