H.B. No. 2857
 
 
 
 
AN ACT
  relating to certain information regarding taxpayers subject to an
  audit that is provided to members of the public.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Section 111.0075, Tax Code, is
  amended to read as follows:
         Sec. 111.0075.  PROVISION [USE] OF INFORMATION RELATING TO
  TAX AUDITS.
         SECTION 2.  Sections 111.0075(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  This section applies to information that:
               (1)  relates to a taxpayer that the comptroller is
  auditing or intends to audit;
               (2)  is considered public information under Chapter
  552, Government Code; and
               (3)  is requested from [made available by] the
  comptroller by [to] a person [who requested that information] under
  Chapter 552, Government Code.
         (b)  Notwithstanding Section 552.221(a), Government Code,
  the comptroller may not provide [A person who obtains] information
  described by Subsection (a) of this section to a person other than
  the [and who is not a] taxpayer to whom the information relates
  earlier than the 14th day after the date the comptroller mails the
  notice of intent to audit to the taxpayer [may not, before the sixth
  day after the date the comptroller made the information available
  to the person, use the information for the direct solicitation of
  business or employment for pecuniary gain].
         SECTION 3.  Sections 111.0075(c), (d), (e), and (f), Tax
  Code, are repealed.
         SECTION 4.  The repeal by this Act of Section 111.0075(d),
  Tax Code, does not affect the imposition of a penalty under that
  section for conduct occurring before the effective date of this
  Act. For purposes of this section, conduct occurs before the
  effective date of this Act if any element of the conduct subject to
  the imposition of the penalty occurs before that date. Conduct
  occurring before the effective date of this Act is governed by the
  law in effect when the conduct occurred, and the former law is
  continued in effect for that purpose.
         SECTION 5.  The change in law made by this Act applies only
  to information requested by a person under Chapter 552, Government
  Code, on or after the effective date of this Act.  Information
  requested before the effective date of this Act is governed by the
  law in effect on the date the information was requested, and the
  former law is continued in effect for that purpose.
         SECTION 6.  This Act takes effect September 1, 2021.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2857 was passed by the House on April
  30, 2021, by the following vote:  Yeas 129, Nays 12, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2857 on May 28, 2021, by the following vote:  Yeas 135, Nays 10,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2857 was passed by the Senate, with
  amendments, on May 27, 2021, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor