Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue
Funds, Accounts and Revenue Dedications Exempted by the 89th Legislature
The following funds, accounts and revenue dedications were exempted in HB 4488 and will be created:
| Administering Agency | HB 4488 Section |
Related Bill | Effective Date | Fund or Account Name and Number/Revenue Information |
|---|---|---|---|---|
| 300 Governor - Fiscal | 9 | HB 14 | Sept. 1, 2025 | New GR Account - Texas Advanced Nuclear Development. |
| 305 General Land Office | 9 | HB 1089 | May 24, 2025 | New GR Account – Gulf Coast Protection. |
| 601 Texas Department of Transportation | 11 | HB 2763 | May 24, 2025 | Dedicates grants and donations received for a certain highway marker to Fund 0006 - State Highway. |
| 405 Department of Public Safety | 9 | HB 3033 | Sept. 1, 2025 | New GR Account - Nonprofit Organizations Supporting Employees of the Department of Public Safety. |
| 582 Texas Commission on Environmental Quality | 11 | HB 3866 | Sept. 1, 2025 | Dedicates new intermediate bulk container recycling facility registration fee to GR Account 0153 – Water Resource Management. |
| 808 Texas Historical Commission | 11 | HB 4187 | Sept. 1, 2025 | Dedicates retail operating receipts to Fund 1017 – Texas Historical Commission Retail Operations. |
| 575 Texas Division of Emergency Management | 9 | HB 4341 | Sept. 1, 2025 | New GR Account – Critical Infrastructure Emergency Response Map. |
| 300 Governor - Fiscal | 9 | HB 4751 | Sept. 1, 2025 | New GR Account – Quantum University and Business Innovation for Texas. |
| 529 Health and Human Services Commission | 5 | HB 5342 | Sept. 1, 2025 | New 988 Suicide and Crisis Lifeline Trust. |
| 580 Texas Water Development Board | 7 | HJR 7 | Sept. 1, 2027 | Dedicates $1 billion in sales and use tax revenue annually to Fund 0484 – Texas Water Fund, pending voter approval Nov. 4, 2025. |
| 910 Comptroller – Education Programs | 9 | SB 2 | Sept. 1, 2025 | New GR Account – Education Savings Account Program. |
| New Dementia Prevention and Research Institute | 7, 10 | SB 5 / SJR 3 | Dec. 1, 2025 | New Dementia Prevention and Research Institute Fund, pending voter approval Nov. 4, 2025. |
| 580 Texas Water Development Board | 10 | SB 7 | Sept. 1, 2025 | New Texas Water Fund Administrative Fund. |
| 930 Texas Treasury Safekeeping Trust Company | 10 | SB 21 | June 20, 2025 | New Texas Strategic Bitcoin Reserve Fund. |
| 300 Governor - Fiscal | 10 | SB 22 | Sept. 1, 2025 | New Texas Moving Image Industry Incentive Fund. |
| 808 Texas Historical Commission | 11 | SB 217 | Sept. 1, 2025 | Dedicates new application fees for the Historic Texas Freedmen's Cemetery Designation Program to GR Account 5139 – Historic Site. |
| 454 Texas Department of Insurance | 11 | SB 1455 | Jan. 1, 2026 | Dedicates workers' compensation insurance premium surcharges to GR Account 0036 – Texas Department of Insurance Operating. |
| 405 Department of Public Safety, 608 Texas Department of Motor Vehicles | 11 | SB 1729 | Sept. 1, 2025 | Dedicates inspection replacement fees for rental vehicles to Fund 0365 - Texas Mobility and GR Account 0151 - Clean Air. |
| 601 Texas Department of Transportation | 11 | SB 1939 | June 20, 2025 | Dedicates interest earnings on balances in GR Account 5167 - Ship Channel Improvement Revolving to the account. |
| 582 Texas Commission on Environmental Quality | 11 | SB 2037 | Sept. 1, 2025 | Dedicates new expedited liquefied natural gas export terminal permit fee to GR Account 0153 – Water Resource Management. |
| 802 Parks and Wildlife Department | 11 | SB 2801 | June 20, 2025 | Dedicates new hunting dog field trial permit fee to GR Account 0009 - Game, Fish, and Water Safety. |
| 719 Texas State Technical College System | 7 | SJR 59 | Nov. 4, 2025 | New Available Workforce Education Fund and the Permanent Technical Institution Infrastructure Fund, pending voter approval Nov. 4, 2025. |
Items NOT Exempted
Unless specifically exempted by HB 4488, funds or accounts created or recreated and revenues dedicated or rededicated by the Legislature during the regular session are abolished. The following were not exempted in HB 4488, will not be created, and any revenue will be deposited to undedicated GR (0001):
- HB 138 – New fee assessed on health benefit plan issuers as dedicated by the bill, was not exempted for dedication in the funds consolidation bill.
- HB 2844 – New licensing and inspection fees for mobile food vendors as dedicated by the bill, was not exempted for dedication to GR Account 0341 in the funds consolidation bill.
- HB 3010 – GR Account - Rural Infrastructure Disaster Recovery was not exempted in the funds consolidation bill, and will not be created.
- HB 5616 – GR Account - Texas Presidential Library Promotion was not exempted in the funds consolidation bill, and will not be created.
- SB 243 – New civil penalty as dedicated by the bill, was not exempted for dedication in the funds consolidation bill.
- SB 1012 – GR Account - Bicentennial Texas State Library and Archives Commission was not exempted in the funds consolidation bill, and will not be created.
If you have questions about this fiscal policy or funds consolidation, please contact Sam Miller at 512-936-5870 or samuel.miller@cpa.texas.gov, or Natalie Miller at 512-463-4383 or natalie.miller@cpa.texas.gov.