(The Center Square) – Another 31 new laws are now in effect as of January 1.
This is after 800 new laws went into effect Sept. 1, 2025, after the legislature convened last year for regular and special legislative sessions, The Center Square reported.
The majority of new laws relate to property taxes and taxation.
One, HB 22, eliminates all taxation on intangible personal property in Texas, including stocks, intellectual property rights like patents, copyrights and trademarks.
HB 9 increases the amount of assets small businesses can exempt from property taxes, up to $125,000. This went into effect after voters overwhelmingly passed a constitutional amendment supporting the change. Ten of the 17 constitutional amendments overwhelmingly passed in November to reduce or eliminate some form of taxation, The Center Square reported.
HB 30 regulates the ability of local taxing entities to increase taxes after a natural disaster. In recent years, local taxing authorities used an emergency clause loophole to increase property taxes above a certain threshold stipulated by law without voter approval. As a result, property taxes skyrocketed, resulting in outrage statewide. The legislature was forced to act again and last year passed a bill attempting to curb the practice, which Gov. Greg Abbott signed into law.
Abbott has also made overhauling the property tax system a legislative priority for the next legislative session and a priority of his reelection campaign, The Center Square reported.
HB 851 relates to requiring the reporting of the number of homesteads in the state; HB 1244 relates to determining which land is eligible for property tax appraisal after a sale or transfer; HB 1392 relates to postponing delinquency dates for paying property taxes.
HB 2525 relates to property taxes for charitable organizations that provide housing for residents over age 62; HB 2723 relates to property tax applications for property used for burials; HR 2742 relates to splitting payments for property taxes; HB 3159 relates to severance tax exemptions for oil and gas produced from previously inactive wells and creates a civil penalty for violations.
HB 3370 relates to appraising qualified timber land after the owner’s death; HB 3424 relates to property taxes on certain dealer’s heavy equipment inventory; SB 1023 relates to calculating certain ad valorem tax rates.
Other new laws relate to artificial intelligence, mobile app age verification, workers’ compensation, insurance, continuing care facilities, squatter eviction, among other issues.
SB 2420 requires mobile app stores to verify users’ ages with a “commercially reasonable” method when a new account is created or for in-app purchases. Minors require parental approval under the new law.
HB 149 amends state law to create an AI regulatory framework, creates the Texas Responsible Artificial Intelligence Governance Act, and establishes consumer protections and enforcement mechanisms to oversee AI development in Texas. It also creates the Artificial Intelligence Council to support innovation and oversee compliance of the new law.
The new law also bans the use of AI to create deep fake videos that are sexually explicit, include child pornography and intend to manipulate human behavior like inciting violence and other violent acts. It also bans using AI to collect biometric data.
It is unclear what aspect of the law may be challenged in light of an executive order President Donald Trump issued last month. The order states, “excessive state regulation thwarts” a national AI technological revolution. “State-by-State regulation by definition creates a patchwork of 50 different regulatory regimes that makes compliance more challenging, particularly for start-ups. Second, State laws are increasingly responsible for requiring entities to embed ideological bias within models.” The order supports a national regulatory framework, not “50 discordant state ones.”
Trump also directed the attorney general to establish an AI Litigation Task Force to challenge state AI laws and directed the Commerce Department to evaluate state laws that conflict with his policy.
Another new law, SB 8, creates a mechanism to allocate funds to sheriff’s offices that apply to participate in a federal immigration enforcement program. They are required to comply by Dec. 1, 2026.
Another, SB 38, creates an easier pathway for landlords to evict squatters.
