Monitoring the Session

HB 2577

bill limits what franchise tax late notices can claim

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Brian HarrisonRHouse 10

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due.

Caption from analyzed text · version I.

Summary

Missing the deadline alone doesn’t mean a specific amount owed.

The bill bars any notice sent to a business that missed its franchise tax report deadline from claiming the business owes a specific tax amount just because it failed to file. It touches businesses subject to the Texas franchise tax and the state office that sends them notices. On the ground, late-filer notices can no longer demand a set dollar figure based only on the missed filing.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 3706 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 3706 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 7, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB2577 · 2025-02-07

SOLD BY

ITEM

relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due.

WHAT IT DOES

Missing the deadline alone doesn’t mean a specific amount owed.

The bill bars any notice sent to a business that missed its franchise tax report deadline from claiming the business owes a specific tax amount just because it failed to file. It touches businesses subject to the Texas franchise tax and the state office that sends them notices. On the ground, late-filer notices can no longer demand a set dollar figure based only on the missed filing.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Texans for Lawsuit Reform PAC$38KMichael Rydin$25,000Ed Harrison$16,000

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Nov 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$37,500.00

Texans for Lawsuit Reform PAC

$37,500.00

Cash
$37,500.00
Paid by others
$0.00
Total
$37,500.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 22, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101013450, 101032507, 101072627.

Michael Rydin$25,000.00
Ed Harrison$16,000.00
Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$37,500.00

Cash
$37,500.00
Paid by others
$0.00
Total
$37,500.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 22, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101013450, 101032507, 101072627.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 3706

by Rep. Harrison, same lead author · Died in committee · same text

Introduced text

Last action, Mar 20, 2023: Referred to Ways & Means

Relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due.

Caption, 88R bill history

Sources

Texas House · Filed Feb 7, 2025

03/17/2025 H Referred to Ways & Means: Mar 17 2025 2:32PM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Taxation--Franchise

Text

The text as introduced · 164 words

89R3217 JBD-D

By: Harrison
H.B. No. 2577

A BILL TO BE ENTITLED

AN ACT

relating to the contents of a notice provided to a taxable entity

that fails to file a franchise tax report when due.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended

by adding Section 171.213 to read as follows:

Sec. 171.213. NOTICE OF FAILURE TO TIMELY FILE REPORT. A

notice sent to a taxable entity may not state that the taxable

entity is required to pay a specific amount of franchise tax based

solely on the taxable entity's failure to file a report under this

subchapter when due.

SECTION 2. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.