Texas HB5471 amends the Tax Code to allow the comptroller to require certain taxpayers to file reports electronically.

Texas HB5471 modifies the Tax Code to empower the comptroller to mandate that taxpayers who paid $10,000 or more in the previous fiscal year file their reports electronically in the current fiscal year. Taxpayers can use either software provided by the comptroller or commercially available software that meets the comptroller's criteria. The change does not affect tax liabilities that accrued before the bill's effective date, which is September 1, 2025.

Texas HB5471 amends the Tax Code to allow the comptroller to require certain taxpayers to file reports electronically.

Texas HB5471 modifies the Tax Code to empower the comptroller to mandate that taxpayers who paid $10,000 or more in the previous fiscal year file their reports electronically in the current fiscal year. Taxpayers can use either software provided by the comptroller or commercially available software that meets the comptroller's criteria. The change does not affect tax liabilities that accrued before the bill's effective date, which is September 1, 2025.