Rep. Brian E. Harrison introduced HB 5226, a bill on Taxation, to the Texas House on Friday, March 14 during the 89(R) legislative session, according to the Texas Legislature website.
More specifically, the official text was summarized by the state legislature as ’’relating to the calculation of the no-new-revenue tax rate’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill modifies the procedures for calculating the no-new-revenue tax rate and the voter-approval tax rate for taxing units in Texas, effective Sept. 1, 2025. It amends the formulas for these rates, factoring in additional sales and use taxes by defining terms such as “sales tax gain rate” and “sales tax revenue rate.” The bill specifies formulas for the first year a new sales tax is enacted, years of continued taxation, and years when such a tax is discontinued. It distinguishes calculations between special taxing units and others, adjusting rates based on previous year levies, current total values, and increment rates. This bill ensures that tax rates are adjusted to either include or exclude additional sales taxes, maintaining revenue integrity while reflecting changes in tax policies.
Brian E. Harrison, a member of the House Committee on Appropriations, proposed another 65 bills during the 89(R) legislative session. She is also a member of the House Committee on Appropriations – S/C on Articles VI, VII, & VIII and a member of the House Committee on Corrections.
Harrison graduated from Texas A&M University in 2004 with a BA.
Brian E. Harrison is currently serving in the Texas State House, representing the state’s 10th House district. She replaced previous state representative Jake Ellzey in 2021.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB 5334 | 03/14/2025 | Relating to the notice required before the issuance of certain debt obligations by political subdivisions |
| HB 5319 | 03/14/2025 | Relating to the authority of a political subdivision to propose for voter approval the issuance of general obligation bonds for a purpose rejected by voters at a bond election held during the preceding five years |
| HB 5095 | 03/13/2025 | Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act |
| HB 5052 | 03/13/2025 | Relating to the period during which a retail fireworks permit holder may sell fireworks to the public |
| HB 5051 | 03/13/2025 | Relating to prohibiting a state agency from adopting or using a form that collects information regarding an individual’s race or ethnicity |
| HB 5050 | 03/13/2025 | Relating to the award of reasonable attorney’s fees and costs in connection with certain contested cases |
| HB 5047 | 03/13/2025 | Relating to requirements for certain complaints made against and disciplinary proceedings involving a physician |
| HB 5035 | 03/13/2025 | Relating to a prohibition on the guarantee of public school bonds |
| HB 5034 | 03/13/2025 | Relating to eligibility requirements for voting |
| HB 4784 | 03/13/2025 | Relating to a prohibition on diversity, equity, and inclusion by state agencies |
| HB 4577 | 03/12/2025 | Relating to the reliability of the ERCOT power grid |
| HB 4551 | 03/12/2025 | Relating to the process for filling a vacancy on the board of trustees of an independent school district |
| HB 3808 | 03/05/2025 | Relating to the creation of the artificial intelligence advisory council and the establishment of the artificial intelligence learning laboratory |
| HB 2691 | 02/11/2025 | Relating to prohibitions on lobbyists making certain expenditures and gifts to public servants |
| HB 2690 | 02/11/2025 | Relating to governmental restrictions on the right to earn a living |
| HB 2683 | 02/11/2025 | Relating to the regulation of mobile food vendors; requiring an occupational license; imposing fees; authorizing an administrative penalty |
| HB 2577 | 02/07/2025 | Relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due |
| HB 2576 | 02/07/2025 | Relating to Victims of Communism Remembrance Day in public schools and the inclusion of an understanding of Victims of Communism Remembrance Day in the essential knowledge and skills for government under the social studies curriculum for public school students |
| HB 2574 | 02/07/2025 | Relating to the vote required to approve the issuance of general obligation bonds by a political subdivision |
| HB 2572 | 02/07/2025 | Relating to the authority of a public library to financially support the American Library Association |
| HB 2339 | 02/03/2025 | Relating to prohibiting public institutions of higher education from offering programs or courses in LGBTQ or DEI studies |
| HB 2311 | 01/31/2025 | Relating to diversity, equity, and inclusion initiatives at public institutions of higher education |
| HB 1817 | 01/10/2025 | Relating to the deregulation of certain activities and occupations |
| HB 1333 | 11/14/2024 | Relating to toll collection and enforcement by toll project entities; authorizing an administrative fee; imposing a civil penalty |
| HB 1267 | 11/13/2024 | Relating to the recall of a United States senator by the legislature |
| HB 994 | 11/12/2024 | Relating to the issuance of a license to practice medicine to certain applicants licensed or educated in a foreign country |
| HB 988 | 11/12/2024 | Relating to the duty of the board of directors of a corporation to maximize the value of the corporation’s shares |
| HB 985 | 11/12/2024 | Relating to hospital-owned outpatient facilities, including site-neutral reimbursement rates under Medicaid |
| HB 975 | 11/12/2024 | Relating to the right to try cutting-edge treatments for patients with life-threatening or severely debilitating illnesses |
| HB 970 | 11/12/2024 | Relating to the application of prescription drug price reductions; imposing a civil penalty |
| HB 964 | 11/12/2024 | Relating to the regulation of laboratory developed tests during a federally declared public health emergency |
| HB 961 | 11/12/2024 | Relating to the use of automatic license plate readers by a law enforcement agency |
| HB 953 | 11/12/2024 | Relating to a prohibition on the receipt of bond proceeds by persons who make a contribution to certain political committees |
| HB 948 | 11/12/2024 | Relating to the required posting by governmental entities of employee contracts and compensation on entity Internet websites |
| HB 944 | 11/12/2024 | Relating to the establishment of the Legislative Economic Analysis Unit and the expiration of certain state agency rules |
| HB 940 | 11/12/2024 | Relating to decisions of an administrative law judge of the State Office of Administrative Hearings in contested cases |
| HB 935 | 11/12/2024 | Relating to the employment of certain executive heads of state agencies and employees reporting to those executive heads |
| HB 929 | 11/12/2024 | Relating to prohibiting a school district from procuring training, insurance products and risk pool participation, good or supplies from a buy board, and any investment or professional services from certain nonprofit associations or organizations |
| HB 926 | 11/12/2024 | Relating to the adoption and voidability of certain rules proposed by a state agency |
| HB 919 | 11/12/2024 | Relating to the offense of unlawful use of public funds for communications relating to a measure |
| HB 916 | 11/12/2024 | Relating to the tracking, reporting, and disposition of proceeds and property from asset forfeiture proceedings under the Code of Criminal Procedure |
| HB 901 | 11/12/2024 | Relating to a limitation on the salary paid to officers and employees of this state and political subdivisions of this state |
| HB 872 | 11/12/2024 | Relating to the burden of proof in certain derivative proceedings |
| HB 862 | 11/12/2024 | Relating to the labeling, advertising, and sale of products as “zero emissions.” |
| HB 855 | 11/12/2024 | Relating to promoting, prescribing, administering, or dispensing prescription drugs for off-label use |
| HB 847 | 11/12/2024 | Relating to a prohibition on funding for gender reassignment |
| HB 843 | 11/12/2024 | Relating to certain general definitions in the Code Construction Act |
| HB 829 | 11/12/2024 | Relating to the text of ballot propositions that increase taxes |
| HB 815 | 11/12/2024 | Relating to documents required to be posted on the Legislative Budget Board’s Internet website in connection with an appropriations bill |
| HB 794 | 11/12/2024 | Relating to limitations on the enforcement of certain occupational regulations |
