AUSTIN, Texas – More than 30 new laws will take effect in Texas on Jan. 1, spanning the gamut from artificial intelligence, immigration enforcement and social media accountability.
Across the 140 days of the 89th Texas Legislature, lawmakers filed 11,503 Senate and House bills. Gov. Greg Abbott ultimately signed more than 1,100 into law.
More than 800 new laws took effect on Sept. 1. Such laws included Senate Bill 2, which helped push forward the state’s private school vouchers program.
See below for a closer look at some of the Jan. 1, 2026, laws and their potential impact on Texans.
Tax code changes for local governments after natural disasters
House Bill 30 targets tax code changes allowing for a “Disaster Debris Rate” to address costs and repairs for local governments following natural disasters. The legislation also prevents local governments from temporarily raising property taxes above the normal voter-approved limit without holding an election in the year after a disaster, according to Texas Legislature Online (TLO).
Texas’ AI regulations bill among the country’s most comprehensive
House Bill 149 will establish a formal framework for the regulation of artificial intelligence (AI) in Texas, specifically creating rules on transparency and consumer protection and establishing a Texas Artificial Intelligence Council.
The law puts Texas’ AI regulations as one of the most comprehensive in the country, according to The Texas Tribune, but also in direct conflict with an executive order issued by President Donald Trump.
Bill offers severance exemptions to operators for inactive oil and gas wells
House Bill 3159 creates a severance tax exemption for oil and gas from certain previously inactive wells that undergo reviving processes. The bill aims to encourage operators to revive inactive wells and curb restimulation costs with tax relief. The severance benefits are limited to three years.
Bill streamlines unemployment claims
House Bill 3699 changes how initial claims under the unemployment compensation system are handled. The bill streamlines and modifies the process for filing and processing unemployment claims.
Texas sheriffs must formally cooperate with ICE immigration enforcement
Senate Bill 8 requires sheriffs operating county jails to formally cooperate with the U.S. Immigration and Customs Enforcement. Certain immigration enforcement actions would occur under a 287(g) program. The program provides local law enforcement with the necessary training and authority to verify the immigration status of individuals booked into their jails, according to an analysis of the bill.
SB 8 mandates counties with populations over 100,000 to participate in the program. It also establishes financial assistance pipelines for sheriffs in counties with populations under one million to utilize grants to cover program participation costs.
Bill speeds up eviction process for squatters
Senate Bill 38 will create an adjudication process for civil court cases, seeking to streamline the process for squatter cases. The bill seeks to be more friendly to landlords, while preserving basic notice and appeal processes.
Bill protects school board property tax rates
Senate Bill 1502 will target tax-rate elections for school district boards, specifically limiting them from unilaterally adopting a property tax rate higher than the district’s voter-approved rate without holding another election.
Texas commits to its research and development activity
Senate Bill 2206 will extend a franchise tax credit for research and development (R&D) activities in Texas beyond Dec. 31, 2026. The legislation will offer a more efficient incentive pipeline to locate R&D, potentially complementing Texas’ manufacturing industries, according to an analysis of the bill.
App Store Accountability Act targets app stores, developers
Senate Bill 2420 would require app stores to verify users’ ages and impose possible restrictions regarding accessibility through a user categorization system. It would require mobile app developers to also require and manage parental consent for minors’ app downloads and in-app purchases.
The legislation is facing at least two lawsuits challenging its merits, according to reporting from the Austin American-Statesman.