The bill, S.B. No. 2798, proposes amendments to the statutes of limitations for various criminal offenses in Texas, particularly focusing on fraud offenses. It reenacts and amends Article 12.01 of the Code of Criminal Procedure, which outlines the time limits for presenting felony indictments. Notable changes include the addition of new offenses to the list of those with no statute of limitations, such as interference with child custody and certain types of burglary related to sexual offenses. Additionally, the bill specifies that certain fraud-related offenses will now fall under a seven-year statute of limitations, while other offenses have been reclassified or adjusted in terms of their limitation periods.

The bill also clarifies that the changes will not apply retroactively to offenses that were already barred by limitation prior to the effective date of the Act, which is set for September 1, 2025. This ensures that any ongoing prosecutions or cases that have already been affected by the previous statutes of limitations will remain unchanged. Overall, the bill aims to enhance the legal framework surrounding the prosecution of serious crimes, particularly those involving sexual offenses and fraud, by updating the relevant statutes of limitations.