S.B. No. 127 amends the Code of Criminal Procedure in Texas to address the offense of failure to report child abuse or neglect by certain professionals, specifically modifying the statute of limitations for this offense. The bill establishes that failure to report child abuse or neglect, if punishable as a state jail felony, must be prosecuted within four years from the date the offense is discovered. Additionally, it allows for the prosecution of failure to report child abuse or neglect as a Class A misdemeanor to be initiated within three years from the date of discovery.

The bill also includes several changes to the statute of limitations for various felonies, such as adding new categories of offenses that have no limitation period, including interference with child custody and certain burglary offenses. It clarifies that the changes do not apply to prosecutions that are already barred by limitation before the effective date of the Act, which is set for September 1, 2025. Overall, S.B. No. 127 aims to enhance the legal framework surrounding the reporting of child abuse and neglect, ensuring timely prosecution of such offenses.