TX SB2903

Expands the definition of "voucher" for guardian annual accounts to explicitly include receipts, invoices, or proof of payment for each credit item claimed

Requires guardians to attach official bank or depository statements covering the end date of the accounting period for accounts where estate money is deposited or securities/assets are held for safekeeping

Mandates guardians provide bills of sale, contracts, or other agreements documenting any sale of personal property belonging to the estate or ward during the accounting period

Applies to all guardianship proceedings pending or commenced on or after the effective date

Takes effect September 1, 2025