Taurine supports feline retinal, heart, and bile-acid function, but cats synthesize little of it and constantly lose it through bile, so diet must supply it steadily.
It occurs mainly in animal muscle and organs, is nearly absent from plants, and can degrade with heavy processing or long storage.
Deficiency is linked to dilated cardiomyopathy and retinal degeneration, which is why complete commercial cat foods are required to include taurine.
If you feed homemade meals long term, have a veterinary nutritionist calculate supplementation, and see a vet promptly for any suspected deficiency signs.