In Texas, lawmakers have introduced more than 30 new laws set to take effect on January 1, 2026. These legislative changes cover a diverse range of issues, including artificial intelligence, immigration enforcement, and social media accountability. The new laws were developed during the 89th Texas Legislature, where over 11,500 bills were filed.
Overview of New Texas Laws Effective January 1, 2026
Governor Greg Abbott has signed more than 1,100 bills into law during this legislative session. Notably, over 800 laws already became effective on September 1. Below are key highlights of the laws coming into effect in early 2026.
Tax Code Changes for Local Governments
- House Bill 30: Introduces the “Disaster Debris Rate,” allowing local governments to address costs related to natural disasters. It also prevents property tax hikes above the voter-approved limit without a subsequent election.
Artificial Intelligence Regulations
- House Bill 149: Establishes a comprehensive regulatory framework for artificial intelligence in Texas. This includes transparency rules and the formation of a Texas Artificial Intelligence Council. This legislation positions Texas as a leader in AI regulation.
Severance Tax Exemptions
- House Bill 3159: Provides severance tax exemptions for operators reviving inactive oil and gas wells. The benefits are capped at three years aimed at encouraging activity in previously dormant wells.
Unemployment Claims Processing
- House Bill 3699: Streamlines the process for filing and handling initial unemployment compensation claims to improve efficiency.
Immigration Enforcement Cooperation
- Senate Bill 8: Mandates that sheriffs cooperate with U.S. Immigration and Customs Enforcement (ICE) in enforcing immigration laws. Sheriffs in larger counties will receive training to verify the immigration status of jail detainees.
Eviction Process for Squatters
- Senate Bill 38: Creates a streamlined adjudication process for cases involving squatters, favoring landlords while maintaining necessary notice and appeal protocols.
School District Property Tax Rates
- Senate Bill 1502: Protects voter-approved property tax rates for school district boards, requiring elections for any proposed increases.
Research and Development Incentives
- Senate Bill 2206: Extends franchise tax credits for research and development activities beyond the previous expiration date of December 31, 2026. This is intended to support Texas’ manufacturing sector.
App Store Accountability Act
- Senate Bill 2420: Requires app stores to verify users’ ages and implement parental consent for minors. The law faces ongoing legal challenges.
These legislative measures reflect Texas’ commitment to addressing contemporary issues while enhancing efficiency and accountability. As they take effect, Texans will witness significant impacts across various sectors and industries throughout the state.
