System updates will be applied on February 19, 2026 at 6:00 PM. These updates will include changes to the user interface. Work is expected to take approximately 30 minutes to complete, during which the site will be unavailable.
Amend CSHB 32 (house committee report) as follows:
(1) On page 1, line 6, strike "171.002(a) and (b)" and substitute "171.002(a), (b), and (d)".
(2) On page 1, line 9, strike "0.75" and substitute "____".
(3) On page 1, line 12, strike "0.375" and substitute "____".
(4) On page 1, between lines 13 and 14, insert the following:
(d) A taxable entity is not required to pay any tax and is not considered to owe any tax for a period if:
(1) the amount of tax computed for the taxable entity is less than $1,000; or
(2) the amount of the taxable entity's total revenue from its entire business is less than or equal to $4 [$1] million or the amount determined under Section 171.006 per 12-month period on which margin is based.
(5) On page 2, line 7, strike "0.331" and substitute "____".