HB 5471
e-filing threshold drops from $50,000 to $10,000
Died in committee
Verdict: No flags
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 requirement that certain reports be filed electronically.
Caption from analyzed text · version I.
Summary
Smaller taxpayers file tax reports electronically.
The bill lowers the threshold at which the comptroller can require a taxpayer to file tax reports electronically, from $50,000 to $10,000 paid in the prior fiscal year. It touches smaller taxpayers and businesses who paid between $10,000 and $50,000 in a year. More of them could be told by comptroller rule to file online starting September 1, 2025, using comptroller or approved commercial software.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 14, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB5471 · 2025-03-14
SOLD BY
ITEM
relating to the requirement that certain reports be filed electronically.
WHAT IT DOES
Smaller taxpayers file tax reports electronically.
The bill lowers the threshold at which the comptroller can require a taxpayer to file tax reports electronically, from $50,000 to $10,000 paid in the prior fiscal year. It touches smaller taxpayers and businesses who paid between $10,000 and $50,000 in a year. More of them could be told by comptroller rule to file online starting September 1, 2025, using comptroller or approved commercial software.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Ways & Means
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
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 · Oct 31, 2024 to Oct 29, 2025. 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.
Capital One Financial Corporation Associates Political Fund$5,000.00
Capital One Financial Corporation Associates Political Fund
$5,000.00
- Cash
- $5,000.00
- Paid by others
- $0.00
- Total
- $5,000.00
Also funds 1 other sitting lawmakers.
Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Jul 14, 2025. 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: 101030508.
Missing data does not establish zero giving. Display amounts are rounded.
Capital One Financial Corporation Associates Political Fund
$5,000.00
- Cash
- $5,000.00
- Paid by others
- $0.00
- Total
- $5,000.00
Also funds 1 other sitting lawmakers.
Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Jul 14, 2025. 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: 101030508.
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.
Sources
Texas House · Filed Mar 14, 2025
04/07/2025 H Referred to Ways & Means: Apr 7 2025 5:28PM
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
Companion
SB 2873 by Kolkhorst (identical)
Subjects
Electronic Information Systems
Taxation--General
COMPTROLLER OF PUBLIC ACCOUNTS
Text
The text as introduced · 175 words
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.