Bill > HB1979

This bill modifies the process for delivering tax refunds in Texas by amending Section 1.071 of the Tax Code. Currently, tax refunds are sent to the address listed on the appraisal roll, but the bill introduces new provisions that allow taxpayers to request that their refund be sent to a different address by filing a specific form prescribed by the comptroller. The bill requires the comptroller to create a form for such requests and include a warning about potential legal penalties for making false statements. Taxpayers who file such a request will also have the ability to later revoke it by submitting a written revocation. The bill clarifies the language around refund delivery and provides more structured guidance for both taxpayers and tax collectors. The changes will only apply to requests filed on or after the bill's effective date, which is September 1, 2025, meaning requests filed before that date will be handled under the previous law.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1979