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 altering 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 various amendments to the statute of limitations for other offenses, such as adding new categories and adjusting existing ones. Notably, it introduces new provisions regarding the prosecution timelines for offenses related to child custody interference and burglary when specific conditions are met. The changes are set to take effect on September 1, 2025, and do not apply retroactively to offenses that would be barred by limitation prior to this date.