S.B. No. 127 aims to amend the Code of Criminal Procedure regarding the offense of failure to report child abuse or neglect by certain professionals, specifically addressing the statute of limitations for this offense. The bill introduces a new provision that allows for the prosecution of failure to report child abuse or neglect, punishable as a state jail felony, to be initiated within four years from the date the offense is discovered. Additionally, it establishes that an indictment or information for failure to report child abuse or neglect, if punishable as a Class A misdemeanor, may be presented within three years from the date the offense was discovered.

The bill also makes several amendments to the existing statute of limitations for various felonies, including the addition of new categories and the adjustment of existing ones. Notably, it deletes certain provisions while inserting new language to clarify the timeframes for prosecuting specific offenses. The changes are set to take effect on September 1, 2025, and the bill specifies that the new law does not apply to prosecutions that are already barred by limitation prior to its effective date.