TX SB2873

Lowers the threshold for mandatory electronic tax report filing from $50,000 to $10,000 in taxes paid during the preceding fiscal year

Authorizes the comptroller to require taxpayers meeting the new threshold to file reports electronically using either comptroller-provided software or approved commercial software

Specifies that the change does not affect tax liability accruing before the effective date, with former law continuing to apply to collection and enforcement of pre-existing tax obligations

Takes effect September 1, 2025