The bill lowers the tax-payment threshold at which the comptroller may require a taxpayer to file reports electronically, from $50,000 to $10,000 paid in the prior fiscal year. It touches smaller Texas businesses and taxpayers who paid between $10,000 and $50,000 in state taxes the year before. If the comptroller adopts a rule, more taxpayers will have to file reports online using the comptroller's software or approved commercial software starting September 1, 2025.
Labels
Labels: GOT HALFWAY. Passed the Senate on Apr 24, 2025. Died in the House: voted out of the Ways & Means committee 12-0, no floor vote.
relating to the requirement that certain reports be filed
electronically.
WHAT IT DOES
Down from $50,000 paid in the prior fiscal year.
The bill lowers the tax-payment threshold at which the comptroller may require a taxpayer to file reports electronically, from $50,000 to $10,000 paid in the prior fiscal year. It touches smaller Texas businesses and taxpayers who paid between $10,000 and $50,000 in state taxes the year before. If the comptroller adopts a rule, more taxpayers will have to file reports online using the comptroller's software or approved commercial software starting September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal implication to the State is anticipated.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
CSSB 2873 (Kolkhorst) Relating to the requirement that certain tax reports be filed electronically. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
CSSB 2873 (Kolkhorst) Relating to the requirement that certain tax reports be filed electronically. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
CSSB 2873 (Kolkhorst) Relating to the requirement that certain tax reports be filed electronically. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Witnesses2
For
0
Against
1
On
1
Names
Against
Self1 registration
On
Texas Comptroller of Public Accounts1 registration
Sources
2 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
By: Kolkhorst
S.B. No. 2873
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.
Monitoring 