| 2 | | - | (In the Senate - Filed March 14, 2025; April 7, 2025, read |
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| 3 | | - | first time and referred to Committee on Finance; April 16, 2025, |
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| 4 | | - | reported adversely, with favorable Committee Substitute by the |
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| 5 | | - | following vote: Yeas 14, Nays 0; April 16, 2025, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 7 | | - | COMMITTEE SUBSTITUTE FOR S.B. No. 2873 By: Nichols |
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| 15 | 9 | | electronically. |
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| 16 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 17 | 11 | | SECTION 1. Section 111.0626(b-1), Tax Code, is amended to |
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| 18 | 12 | | read as follows: |
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| 19 | 13 | | (b-1) Notwithstanding any other law, the comptroller by |
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| 20 | 14 | | rule may require a taxpayer who paid $10,000 [$50,000] or more |
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| 21 | 15 | | during the preceding fiscal year to file reports electronically |
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| 22 | 16 | | during the current fiscal year. A taxpayer filing a report |
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| 23 | 17 | | electronically may use software provided by the comptroller or |
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| 24 | 18 | | commercially available software that satisfies requirements |
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| 25 | 19 | | prescribed by the comptroller. |
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| 26 | 20 | | SECTION 2. The change in law made by this Act does not |
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| 27 | 21 | | affect tax liability accruing before the effective date of this |
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| 28 | 22 | | Act. That liability continues in effect as if this Act had not been |
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| 29 | 23 | | enacted, and the former law is continued in effect for the |
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| 30 | 24 | | collection of taxes due and for civil and criminal enforcement of |
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| 31 | 25 | | the liability for those taxes. |
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| 32 | 26 | | SECTION 3. This Act takes effect September 1, 2025. |
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