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SB2873 • 2025

Relating to the requirement that certain tax reports be filed electronically.

Relating to the requirement that certain tax reports be filed electronically.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Kolkhorst
Last action
2025-05-26
Official status
05/26/2025 H Placed on General State Calendar
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relating to the requirement that certain tax reports be filed electronically.

Relating to the requirement that certain tax reports be filed electronically.

What This Bill Does

  • Relating to the requirement that certain tax reports be filed electronically.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-26 Texas Legislature Online

    Placed on General State Calendar

  2. 2025-05-24 Texas Legislature Online

    Considered in Calendars

  3. 2025-05-23 Texas Legislature Online

    Committee report sent to Calendars

  4. 2025-05-22 Texas Legislature Online

    Comte report filed with Committee Coordinator

  5. 2025-05-22 Texas Legislature Online

    Committee report distributed

  6. 2025-05-20 Texas Legislature Online

    Considered in formal meeting

  7. 2025-05-20 Texas Legislature Online

    Reported favorably w/o amendment(s)

  8. 2025-05-19 Texas Legislature Online

    Scheduled for public hearing on . . .

  9. 2025-05-19 Texas Legislature Online

    Considered in public hearing

  10. 2025-05-19 Texas Legislature Online

    Left pending in committee

  11. 2025-04-28 Texas Legislature Online

    Read first time

  12. 2025-04-28 Texas Legislature Online

    Referred to Ways & Means

  13. 2025-04-25 Texas Legislature Online

    Received from the Senate

  14. 2025-04-24 Texas Legislature Online

    Placed on local & uncontested calendar

  15. 2025-04-24 Texas Legislature Online

    Laid before the Senate

  16. 2025-04-24 Texas Legislature Online

    Read 2nd time & passed to engrossment

  17. 2025-04-24 Texas Legislature Online

    Vote recorded in Journal

  18. 2025-04-24 Texas Legislature Online

    Three day rule suspended

  19. 2025-04-24 Texas Legislature Online

    Record vote

  20. 2025-04-24 Texas Legislature Online

    Read 3rd time

  21. 2025-04-24 Texas Legislature Online

    Passed

  22. 2025-04-24 Texas Legislature Online

    Record vote

  23. 2025-04-24 Texas Legislature Online

    Reported engrossed

  24. 2025-04-16 Texas Legislature Online

    Scheduled for public hearing on . . .

  25. 2025-04-16 Texas Legislature Online

    Considered in public hearing

  26. 2025-04-16 Texas Legislature Online

    Vote taken in committee

  27. 2025-04-16 Texas Legislature Online

    Reported favorably as substituted

  28. 2025-04-16 Texas Legislature Online

    Recommended for local & uncontested calendar

  29. 2025-04-16 Texas Legislature Online

    Committee report printed and distributed

  30. 2025-04-07 Texas Legislature Online

    Read first time

  31. 2025-04-07 Texas Legislature Online

    Referred to Finance

  32. 2025-03-14 Texas Legislature Online

    Received by the Secretary of the Senate

  33. 2025-03-14 Texas Legislature Online

    Filed

Official Summary Text

Relating to the requirement that certain tax reports be filed electronically.

Current Bill Text

Read the full stored bill text 
89(R) SB 2873 - House Committee Report version - Bill Text

By: Kolkhorst

S.B. No. 2873

(Capriglione)

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.