By: West S.B. No. 2549               A BILL TO BE ENTITLED   AN ACT   relating to the allocation of housing tax credits to developments   within proximate geographical areas.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 2306.6711(f) and (f-1), Government   Code, are amended to read as follows:          (f)  Except as provided by Subsection (f-1), the board may   allocate housing tax credits to more than one development in a   single community, as defined by department rule, in the same   calendar year only if the developments are or will be located more   than two linear miles apart.  This subsection applies only to   communities contained within counties with populations exceeding   one million. This Section does not apply to developments that   involve the rehabilitation of existing affordable, rent-restricted   developments.          (f-1)  The board may allocate housing tax credits to more   than one development in a single community only if:                (1)  the community is located in[:                      [(A)] a municipality with a population of 750,000   [two million] or more; and                      [(B)  an area that is a federally declared   disaster area; and]                (2)  the governing body of the municipality containing   the development[:                      [(A)] has by vote specifically authorized the   allocation of housing tax credits for the development[; and                      [(B) is authorized to administer disaster   recovery funds as a subgrant recipient].          SECTION 2.  The change in law made by this Act applies only   to an application for low income housing tax credits that is   submitted to the Texas Department of Housing and Community Affairs   during an application cycle that is based on the 2026 qualified   allocation plan or a subsequent plan adopted by the governing board   of the department. An application that is submitted during an   application cycle that is based on an earlier qualified allocation   plan is governed by the law in effect on the date the application   cycle began, and the former law is continued in effect for that   purpose.          SECTION 3.  This Act takes effect September 1, 2025.