LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
April 16, 2025

TO:
Honorable Joan Huffman, Chair, Senate Committee on Finance
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB2873 by Kolkhorst (relating to the requirement that certain tax reports be filed electronically.), Committee Report 1st House, Substituted

No fiscal implication to the State is anticipated.

The bill would allow the Comptroller to require a taxpayer who paid $10,000 or more during the preceding fiscal year to file reports electronically during the current fiscal year. Under current law, the tax-paid threshold is $50,000.  According to the Comptroller, the bill would have no revenue impacts. 

The bill would take effect September 1, 2025.

Local Government Impact

No fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD