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Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue

Issued: June 26, 2007
Updated: July 11, 2025 – View Changes

FPP A.046

Details

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Contacts

For questions, please contact Samuel Miller at samuel.miller@cpa.texas.gov or (512) 936-5870, or Natalie Miller at natalie.miller@cpa.texas.gov or 512-463-4383, or your designated appropriation control officer.

Overview

Applicable to

State agencies.

Summary

House Bill 4488, 89th Legislature, Regular Session, limits the number of new General Revenue (GR) accounts, special funds and dedications of revenue.

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 and will not become effective Sept. 1, 2025. See HB 4488.

HB 4488 became effective June 20, 2025, and supersedes any other legislation that authorized or created a special fund or account, or dedicated or rededicated revenue for a particular purpose. Funds, accounts, and revenue dedications approved by the 89th Legislature, Regular Session, but abolished by HB 4488, will not become effective.

Exemptions

HB 4488 does not apply to:

  • Institutions of higher education, as defined by Education Code, Section 61.003.
  • Statutory dedications, funds or accounts enacted before the 89th Legislature convened, or designed to comply with constitutional or federal requirements.
  • Dedications, funds or accounts previously exempted from former Texas Government Code, Section 403.094(h), increases in fees or other revenue covered under Section 3.
  • Newly authorized use of or name change to a dedicated fund, account or revenue covered under Section 8.

In addition, funds and accounts created by approval of a constitutional amendment, pledged for payment of a bond, requiring separate accounting by federal law or established in trust are exempted.

See Funds, Accounts and Revenue Dedications Exempted by the 89th Legislature for a list of funds, accounts and revenue dedications that were exempted and will be created.

Procedure for agencies

Revenues not exempted that otherwise would have been deposited to a special fund or account authorized by the 89th Legislature should be deposited to unappropriated GR (0001). If your agency received an appropriation of newly dedicated revenue or from a new fund or account in the General Appropriations Act, but the dedication, fund or account was abolished, the appropriation will be established in GR (0001).

Conversely, if your agency received an appropriation of revenue in GR (0001) that was dedicated to a new fund or account by the funds consolidation bill, the appropriation will be established in the new fund or account.

Per section 13 of HB 4488, the Legislature can reduce the amount of revenues exceeding appropriations in a dedicated account to be made available for general governmental purposes on Aug. 31, 2027. Section 13 amends Texas Government Code, Section 403.095 (b), (d) and (f) and becomes effective Sept. 1, 2025.

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 - Fiscal9HB 14Sept. 1, 2025New GR Account - Texas Advanced Nuclear Development.
305 General Land Office9HB 1089May 24, 2025New GR Account – Gulf Coast Protection.
601 Texas Department of Transportation11HB 2763May 24, 2025Dedicates grants and donations received for a certain highway marker to Fund 0006 - State Highway.
405 Department of Public Safety9HB 3033Sept. 1, 2025New GR Account - Nonprofit Organizations Supporting Employees of the Department of Public Safety.
582 Texas Commission on Environmental Quality11HB 3866Sept. 1, 2025Dedicates new intermediate bulk container recycling facility registration fee to GR Account 0153 – Water Resource Management.
808 Texas Historical Commission11HB 4187Sept. 1, 2025Dedicates retail operating receipts to Fund 1017 – Texas Historical Commission Retail Operations.
575 Texas Division of Emergency Management9HB 4341Sept. 1, 2025New GR Account – Critical Infrastructure Emergency Response Map.
300 Governor - Fiscal9HB 4751Sept. 1, 2025New GR Account – Quantum University and Business Innovation for Texas.
529 Health and Human Services Commission5HB 5342Sept. 1, 2025New 988 Suicide and Crisis Lifeline Trust.
580 Texas Water Development Board7HJR 7Sept. 1, 2027Dedicates $1 billion in sales and use tax revenue annually to Fund 0484 – Texas Water Fund, pending voter approval Nov. 4, 2025.
910 Comptroller – Education Programs9SB 2Sept. 1, 2025New GR Account – Education Savings Account Program.
New Dementia Prevention and Research Institute7, 10SB 5 / SJR 3Dec. 1, 2025New Dementia Prevention and Research Institute Fund, pending voter approval Nov. 4, 2025.
580 Texas Water Development Board10SB 7Sept. 1, 2025New Texas Water Fund Administrative Fund.
930 Texas Treasury Safekeeping Trust Company10SB 21June 20, 2025New Texas Strategic Bitcoin Reserve Fund.
300 Governor - Fiscal10SB 22Sept. 1, 2025New Texas Moving Image Industry Incentive Fund.
808 Texas Historical Commission11SB 217Sept. 1, 2025Dedicates new application fees for the Historic Texas Freedmen's Cemetery Designation Program to GR Account 5139 – Historic Site.
454 Texas Department of Insurance11SB 1455Jan. 1, 2026Dedicates workers' compensation insurance premium surcharges to GR Account 0036 – Texas Department of Insurance Operating.
405 Department of Public Safety, 608 Texas Department of Motor Vehicles11SB 1729Sept. 1, 2025Dedicates inspection replacement fees for rental vehicles to Fund 0365 - Texas Mobility and GR Account 0151 - Clean Air.
601 Texas Department of Transportation11SB 1939June 20, 2025Dedicates interest earnings on balances in GR Account 5167 - Ship Channel Improvement Revolving to the account.
582 Texas Commission on Environmental Quality11SB 2037Sept. 1, 2025Dedicates new expedited liquefied natural gas export terminal permit fee to GR Account 0153 – Water Resource Management.
802 Parks and Wildlife Department11SB 2801June 20, 2025Dedicates new hunting dog field trial permit fee to GR Account 0009 - Game, Fish, and Water Safety.
719 Texas State Technical College System7SJR 59Nov. 4, 2025New 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.

Changes to This Document
Date Updates
07/11/2025 Updated to reflect changes by the 89th Legislature.
07/14/2023 Updated to reflect changes by the 88th Legislature
07/16/2021 Updated to reflect changes by the 87th Legislature