Relating to deposits of funds into a court registry by a clerk of a justice court.

SB 2157 modifies Texas law governing how justice court clerks, county clerks, and district clerks handle funds deposited into court registries. It requires unclaimed funds (excluding cash bail bonds) to be transferred to the state comptroller after specific dormancy periods (e.g., 180 days after final judgment, a minor’s 18th birthday, or a comptroller-established date) and mandates tax reporting procedures for interest earned on these funds. The bill ensures clerks comply with federal tax law by reporting interest to the IRS and allows direct payment of tax withholdings to the IRS without court orders.