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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirement that certain reports be filed |
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electronically. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.0626(b-1), Tax Code, is amended to |
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read as follows: |
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(b-1) Notwithstanding any other law, the comptroller by |
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rule may require a taxpayer who paid $10,000 [$50,000] or more |
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during the preceding fiscal year to file reports electronically |
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during the current fiscal year. A taxpayer filing a report |
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electronically may use software provided by the comptroller or |
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commercially available software that satisfies requirements |
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prescribed by the comptroller. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |