Texas HB312: Relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.

What the bill says

An act relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.

From the introduced text, September 2, 2025:

A BILL TO BE ENTITLED AN ACT relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subtitle C, Title 3, Tax Code, is amended by adding Chapter 328 to read as follows: [ADDED: CHAPTER 328. SUPPLEMENTAL LOCAL SALES AND USE TAX] [ADDED: SUBCHAPTER A. GENERAL PROVISIONS] [ADDED: Sec.][ADDED: ][ADDED: 328.0001.][ADDED: ][ADDED: ][ADDED: DEFINITION. In this chapter, "supplemental ] [ADDED: local sales and use tax" means a sales and use tax authorized by ] [ADDED: this chapter.] [ADDED: Sec.][ADDED: ][ADDED: 328.0002.][ADDED: ][ADDED: ][ADDED: APPLICABILITY OF OTHER LAW. (a) Except as ] [ADDED: otherwise provided by this chapter:] [ADDED: (1)][ADDED: ][ADDED: ][ADDED: Chapter 321 applies to a supplemental local sales ] [ and] [ADDED: (2)][ADDED: ][ADDED: ][ADDED: Chapter 323 applies to a supplemental local sales ] [ADDED: and use tax imposed by a county.] [ADDED: (b)][ADDED: ][ADDED: ][ADDED: The following provisions do not apply to a supplemental ] [ADDED: local sales and use tax:] [] [ADDED: (2)][ADDED: ][ADDED: ][ADDED: Subchapter E, Chapter 321, Subchapter E, Chapter ] [ADDED: 323, and the other provisions of …

Sponsors

• Jeff Barry (R, HD-029) · primary sponsor

Latest actions

1. September 2, 2025: Filed

Common questions

What is HB312?

HB312 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.

What does HB312 do?

In its own words: An act relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.

What is the status of HB312?

Introduced as of September 2, 2025. Latest action: Filed (September 2, 2025).

Who sponsored HB312?

Jeff Barry (R, HD-029).

Where is the official record for HB312?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00312