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