This bill pertains to Dallas County and introduces provisions for the electronic filing of business personal property tax returns with the Dallas County Tax Assessor and the Dallas County Tax Collector, subject to the approval of the Dallas County Commission. The bill outlines that the electronic filing system, including the payment of taxes due, should be established in accordance with procedures consistent with other electronic tax returns. It specifies that the electronic returns must contain the same information as paper returns and adhere to timely filing and electronic signature requirements.

The bill also states that starting from October 1, 2024, the Dallas County Tax Assessor and Tax Collector may mandate electronic filing for certain business personal property tax returns, as approved by the county commission. This requirement applies to businesses engaged in leasing personal property, those with personal property assets of $10,000 or more, and returns prepared by professional or third-party tax preparers. Exemptions may be granted for good cause. Additionally, the Tax Assessor and Tax Collector are tasked with conducting training sessions to assist taxpayers with the electronic filing process. The act is set to become effective on June 1, 2024, and its provisions are supplemental to existing laws, superseding any conflicting laws. The bill includes insertions marking the enrollment of the act and the passage date by the Senate on May 8, 2024.