S.B. No. 2873 amends Section 111.0626(b-1) of the Texas Tax Code to require that taxpayers who paid $10,000 or more in the preceding fiscal year must file their tax reports electronically in the current fiscal year. This change lowers the threshold from the previous requirement of $50,000. Taxpayers have the option to use software provided by the comptroller or commercially available software that meets the comptroller's requirements for electronic filing.

The bill clarifies that the changes made do not affect any tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025. Existing laws will remain in effect for the collection of taxes and enforcement of liabilities that were established prior to this amendment.

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