What are the Texas Hold'em split pot rules and how do they determine the distribution of winnings in a tie situation?

In Texas Hold'em, if players have the same hand ranking in a tie situation, the pot is split equally among them. The rules determine the distribution of winnings based on the best five-card hand each player can make using a combination of their hole cards and the community cards on the table. If multiple players have the same best hand, they share the pot equally.