S.B. No. 2798 amends the Code of Criminal Procedure in Texas, specifically Article 12.01, which outlines the statutes of limitations for various felony offenses. The bill introduces new provisions regarding the statute of limitations for certain fraud offenses, including an insertion that specifies the inclusion of offenses under Chapter 32 of the Penal Code, which encompasses various types of fraud. Additionally, it modifies the existing categories of felonies by adding new offenses such as interference with child custody and burglary under specific circumstances, while also deleting references to certain offenses that are no longer included in the statute of limitations framework.

The bill clarifies the time limits for prosecuting different categories of felonies, with some offenses having no limitation, while others have specific time frames ranging from two to twenty years based on the nature of the crime and the age of the victim. Importantly, the changes made by this Act will not apply retroactively to offenses that were already barred by limitation prior to the effective date of the law, which is set for September 1, 2025. This ensures that any ongoing or past cases that have already exceeded the statute of limitations will remain unaffected by the new provisions.