LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
March 31, 2025

TO:
Honorable Greg Bonnen, Chair, House Committee on Appropriations
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB500 by Bonnen (relating to making supplemental appropriations and reductions in appropriations and giving direction and adjustment authority regarding appropriations.), Committee Report 1st House, Substituted


Estimated Two-year Net Impact to General Revenue Related Funds for HB500, Committee Report 1st House, Substituted: a negative impact of ($13,328,168,569) through the biennium ending August 31, 2027.

In addition, General Revenue Dedicated account balances available for certification are expected to change by ($414,802,702) during the 2024-25 biennium, resulting in a negative impact of ($13,742,971,271) to General Revenue-related funds available for certification.

Appropriations:

Fiscal Year Appropriation out of
General Revenue Fund
1		 Appropriation out of
Federal Funds
 Appropriation out of
Volunteer Fire Dept Assistance
5064		 Appropriation out of
Game,Fish,Water Safety Ac
9
2025$13,758,908,148$122,522,645$100,000,000$41,909,840
2026$0$0$0$0
2027$0$0$0$0

Fiscal Year Appropriation out of
Port Access Account Fund
5199		 Appropriation out of
Appropriated Receipts
666		 Appropriation out of
Interagency Contracts
 Appropriation out of
Permanent School Fund
44
2025$200,000,000$3,000,000$1,194,904$2,542,150
2026$0$0$0$0
2027$0$0$0$0

Fiscal Year Appropriation out of
Clean Air Account
151		 Appropriation out of
Water Resource Management
153		 Appropriation out of
Waste Management Acct
549		 Appropriation out of
Hazardous/Waste Remed Acc
550
2025$7,205,453$7,685,166$5,097,149$4,802,021
2026$0$0$0$0
2027$0$0$0$0



Fiscal Year Appropriation out of
Petro Sto Tank Remed Acct
655		 Appropriation out of
Operating Permit Fees Account
5094		 Appropriation out of
Lottery Acct
5025		 Appropriation out of
Unempl Comp Sp Adm Acct
165
2025$4,868,861$13,547,765$1,795,158$21,468,007
2026$0$0$0$0
2027$0$0$0$0

Fiscal Year Appropriation out of
Dept Ins Operating Acct
36		 Appropriation out of
Coastal Protection Acct
27		 Appropriation out of
State Parks Acct
64		 Appropriation out of
State Highway Fund
6
2025$4,728,638$927,850$2,561,952$38,337,116
2026$0$0$0$0
2027$0$0$0$0

General Revenue-Related Funds, Six- Year Impact:

Fiscal Year Probable Net Positive/(Negative) Impact to
General Revenue Related Funds
2025($13,328,168,569)
2026$0
2027$0
2028$0
2029$0
2030$0

All Funds, Six-Year Impact:

Fiscal Year Probable (Cost) from
General Revenue Fund
1		 Probable (Cost) from
Federal Funds
 Probable (Cost) from
Volunteer Fire Dept Assistance
5064		 Probable (Cost) from
Game,Fish,Water Safety Ac
9
2025($13,328,168,569)($122,522,645)($100,000,000)($41,909,840)
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0
2029$0$0$0$0
2030$0$0$0$0

Fiscal Year Probable (Cost) from
Port Access Account Fund
5199		 Probable (Cost) from
Appropriated Receipts
666		 Probable (Cost) from
Interagency Contracts
 Probable (Cost) from
Permanent School Fund
44
2025($200,000,000)($3,000,000)($1,194,904)($2,542,150)
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0
2029$0$0$0$0
2030$0$0$0$0



Fiscal Year Probable (Cost) from
Clean Air Account
151		 Probable (Cost) from
Water Resource Management
153		 Probable (Cost) from
Waste Management Acct
549		 Probable (Cost) from
Hazardous/Waste Remed Acc
550
2025($7,205,453)($7,685,166)($5,097,149)($4,802,021)
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0
2029$0$0$0$0
2030$0$0$0$0

Fiscal Year Probable (Cost) from
Petro Sto Tank Remed Acct
655		 Probable (Cost) from
Operating Permit Fees Account
5094		 Probable (Cost) from
Lottery Acct
5025		 Probable (Cost) from
Unempl Comp Sp Adm Acct
165
2025($4,868,861)($13,547,765)($1,795,158)($21,468,007)
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0
2029$0$0$0$0
2030$0$0$0$0

Fiscal Year Probable (Cost) from
Dept Ins Operating Acct
36		 Probable (Cost) from
Coastal Protection Acct
27		 Probable (Cost) from
State Parks Acct
64		 Probable (Cost) from
State Highway Fund
6
2025($4,728,638)($927,850)($2,561,952)($38,337,116)
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0
2029$0$0$0$0
2030$0$0$0$0


Fiscal Analysis

The bill would make supplemental appropriations, reductions in appropriations, and provide direction and adjustment authority regarding appropriations for the 2024-25 biennium.

Methodology

According to the Comptroller of Public Accounts, the bill's provisions would result in a net reduction of $13,742,971,271 to General Revenue-related funds available for certification. This amount does not include the appropriation to the Foundation School Program, as it was already accounted for in the 2026-27 Biennial Revenue Estimate.

The appropriation of $1,795,158 from GR Account 5025 – Lottery and the increase of $40,454,048 to GR Account 0469 – Compensation to Victims of Crime are not included in the net change of funds available for certification since the balance of these accounts are not used for certification purposes.

This legislation would create or recreate a dedicated account in the General Revenue Fund, create or recreate a fund either in, with, or outside of the Treasury, or dedicate or rededicate a revenue source. The dedication included in this bill, unless created by a constitutional amendment, would be subject to funds consolidation review by the current Legislature.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD