89S10274 CS-F     By: Barry H.B. No. 193       A BILL TO BE ENTITLED   AN ACT   relating to the authority of a taxing unit to use or transfer for   the repayment of debt an increase in maintenance and operations ad   valorem tax revenue attributable to a tax the rate of which is   approved at an election.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 26.07, Tax Code, is amended by adding   Subsection (h) to read as follows:          (h)  Notwithstanding any other law, an increase in a taxing   unit's maintenance and operations tax revenue derived from an   election under this chapter may not be used or transferred to repay   debt in installment payments or otherwise.  This subsection does   not prohibit a school district from using money disbursed from the   tax increment fund for a reinvestment zone under Chapter 311 in   accordance with the agreement entered into by the district with the   governing body of the municipality or county that designated the   zone under Section 311.013(f).          SECTION 2.  Section 26.07(h), Tax Code, as added by this Act,   applies only to ad valorem taxes imposed for an ad valorem tax year   that begins on or after the effective date of this Act.          SECTION 3.  This Act takes effect January 1, 2026.