Legislative Blog
J.B. Williams, J.D.
8 bills that modify the Tax Code
A Blog about 88th Legislature Laws
A Bit of Background
The following backgrounds help summarize the author's views on both the general topic: Texas and more specifically 88th Legislature Laws as it relates to that topic.
Brief Summary of Texas
Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.
Summary of 88th Legislature Laws
The blogs here will discuss the laws passed by Congress and signed into law, as well as those, passed by Congress and approved by the voters to become law. There are a multitude of laws and each time I post blogs I will notate here the current effective date if it is different from prior blogs. I am currently posting bills that took effect immediately - those bills total 336. I am currently posting regarding larger bills, so each blog covers a single bill.
Blog Summary
SB 61
SB 379 - Additional items are added to the sales and use tax exemptions
SB 1013
SB 1057
SB 1801 - Reviewing homestead exemptions to ensure individuals qualify.
SB 1837
SB 2091
SB 2220
8 bills that modify the Tax Code
Published: 2026-05-10
SB 61 - 4 pages
Allows the comptroller to notify a business of revocation or suspension of licensing via electronic means.
SB 379 - 6 pages
Sales and use tax exemptions have been expanded to include wound care dressing; adult or children's diapers; baby wipes; maternity clothing; breast milk pumping products; baby bottles; and feminine hygiene products.
SB 1013 - 9 pages
Franchise and insurance premium tax credits are not available for certified rehabilitation of certified historic structures.
SB 1057 - 3 pages
More municipalities to qualify for using hotel occupancy taxes for qualified projects.
These mean that there are less state taxes received from hotels while these special projects are ongoing.
SB 1801 - 2 pages
Requires appraisal districts to have a program for reviewing residence homestead exemptions and ensure those receiving them are qualified. This must be done once very 5 years.
SB 1837 - 3 pages
More municipalities to qualify for using hotel occupancy taxes for qualified projects.
These mean that there are less state taxes received from hotels while these special projects are ongoing.
SB 2091 - 6 pages
If a property is foreclosed for a tax lien; it is in a floodway; is either a narrow strip that cannot be used independently, is landlocked; or has 2/10s of 1 percent or greater annual flooding or in a floodway; then the property may be sold to an adjacent land owner without the necessity of public notice of sale.
the 2/10s of 1% chance of flooding seems extreme. I own property that has part in the 500 year flood plain but has not flooded during the 20+ years that I have owned it. Most of the property on my street sits in the floodplain but no one has experienced any flooding in over 20 years - even when we had had rains that equate to 500 year flood rains. It's mostly because the property was originally surveyed by flying over, seeing the river and placing boundaries around the river that were fairly substantial. It has had a newer, more precise survey completed, yet it is still treated as being in flood plain for FEMA.
SB 2220 - 3 pages
Qualifying projects now include conventions center venues and any related infrastructure. And yet more municipalities may use the hotel occupancy tax for qualifying projects.
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