The "Whistleblower Protection and Accountability Act of Texas" aims to enhance protections for whistleblowers in both public and private sectors, deter retaliation through civil and criminal penalties, and promote transparency and accountability within government and private organizations. The Act defines key terms such as "whistleblower," "retaliation," and "protected disclosure," and establishes a comprehensive framework for protecting individuals who report misconduct, fraud, or violations of public trust. It mandates that all employers in Texas implement internal procedures for whistleblower disclosures and provide training for supervisors and HR personnel on handling such complaints.

Additionally, the Act establishes the Texas Whistleblower Oversight Commission (TWOC) to investigate complaints, recommend penalties for retaliation, and require annual reporting from organizations regarding whistleblower disclosures. It expands protections to private-sector employees, aligns Texas laws with federal standards, and introduces significant penalties for retaliation, including fines and potential imprisonment for obstructing disclosures. The Act also creates a Whistleblower Support Fund to assist individuals facing legal challenges and ensures enforcement through the Texas Attorney General's Office and the TWOC. The provisions of this Act will take effect on January 1, 2025.