89R1325 KJE-D     By: Curry H.B. No. 5276       A BILL TO BE ENTITLED   AN ACT   relating to the dedication of certain state money for ad valorem tax   relief.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  The heading to Subchapter G, Chapter 403,   Government Code, is amended to read as follows:   SUBCHAPTER G.  FUNDS AND REVENUE DEDICATIONS          SECTION 2.  Subchapter G, Chapter 403, Government Code, is   amended by adding Section 403.108 to read as follows:          Sec. 403.108.  DEDICATION OF CERTAIN STATE MONEY FOR AD   VALOREM TAX RELIEF. (a)  Not later than the 90th day of each state   fiscal year, the comptroller shall:                (1)  determine the amount of money received from the   federal government by this state during the preceding state fiscal   year as reimbursement for border security costs incurred by this   state; and                (2)  deposit an amount of general revenue equal to the   amount determined under Subdivision (1) to the credit of an account   in the general revenue fund.          (b)  Money in the account described by Subsection (a)(2) may   be appropriated by the legislature only to provide ad valorem tax   relief.          SECTION 3.  This Act applies beginning with the state fiscal   year beginning September 1, 2027.          SECTION 4.  This Act takes effect September 1, 2025.