Texas SB2873 allows the comptroller to mandate electronic filing of tax reports for taxpayers who paid $10,000 or more in the previous fiscal year.
Texas SB2873 amends the Tax Code to allow the comptroller to require taxpayers who paid $10,000 or more in the preceding fiscal year to file their tax 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 requirements. The change does not affect tax liabilities that accrued before the effective date of this Act. The Act takes effect on September 1, 2025.
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