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      By: Capriglione H.B. No. 5471       A BILL TO BE ENTITLED   AN ACT   relating to the requirement that certain 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.