Relating to the requirement that certain tax reports be filed electronically.

SB 2873 requires Texas taxpayers who paid $10,000 or more in taxes during the previous fiscal year to file certain tax reports electronically starting September 1, 2025. This lowers the threshold from the previous $50,000 requirement, directly affecting more small and mid-sized businesses and individuals. Taxpayers may use either the state’s provided software or approved commercial software to meet the filing requirement. The bill does not change tax liability for payments made before its effective date.