Tex. Loc. Gov't Code § 140.0045
(a) Except as provided by Subsection (b), the proposed budget of a political subdivision must include, in a manner allowing for as clear a comparison as practicable between those expenditures in the proposed budget and actual expenditures for the same purpose in the preceding year, a line item indicating expenditures for:
Added by Acts 2017, 85th Leg., R.S., Ch. 563 (S.B. 622), Sec. 1, eff. June 9, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1070 (H.B. 1495), Sec. 3, eff. June 14, 2019.