Relating to the requirement that certain reports be filed electronically.

HB 5471 requires the Texas Comptroller to mandate electronic filing of tax reports for taxpayers who paid $10,000 or more in the prior fiscal year. This applies to businesses and individuals meeting the payment threshold, shifting them from paper to electronic submissions. Taxpayers may use either the Comptroller's provided software or approved commercial software that meets state requirements. The law takes effect September 1, 2025, and does not affect tax liabilities accrued before that date. The bill amends the Tax Code to establish this electronic filing requirement for specified reports.