Relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due.

HB 2577 requires Texas tax notices to taxable entities that miss franchise tax filing deadlines to avoid stating that the entity "is required to pay a specific amount of franchise tax solely because of the late filing." This bill directly affects businesses or organizations that fail to submit franchise tax reports on time by changing the wording of official notices from the Texas Comptroller. The key provision prohibits notices from implying automatic tax liability for late filing, ensuring communications focus on the need to file rather than predetermined penalties. The bill takes effect September 1, 2025, unless approved for immediate effect by a two-thirds vote.