SB 2873
AN ACT relating to the requirement that certain reports be filed
Senate Bill • Kolkhorst
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to Senate committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
relating to the requirement that certain reports be filed
Bill Text
relating to the requirement that certain reports be filed BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 111.0626(b-1), Tax Code, is amended to (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 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 SECTION 3. This Act takes effect September 1, 2025.
Bill History
filed
Bill filed: AN ACT relating to the requirement that certain reports be filed
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