TX SB1158

Repeals Section 201.057 of the Tax Code, which provided a temporary tax reduction for certain high-cost gas production

Amends Section 81.117(d) of the Natural Resources Code to remove the reference to the repealed high-cost gas tax reduction provision

Tax liability that accrued before the effective date remains unaffected, with former law continuing to apply for collection and enforcement of those pre-existing tax obligations

The tax reduction will not apply to any gas produced on or after the effective date, even if the comptroller had previously approved a tax reduction that would have covered that production

Takes effect September 1, 2025