The Briefing Room
January 2026 Texas Laws
36 bills take effect January 1, 2026. Implementation rules are still being written. Agencies are accepting stakeholder input.
Smart operators engage now — before the window closes.
Briefings by Topic
18 Property Tax Bills You Haven't Planned For
The Legislature acted. Now 254 appraisal districts will interpret.
Half of all January 1, 2026 effective date bills are property tax changes. Appraisal districts have discretion in how they apply new exemptions. Are you at the table?
App Store Regulation Hits Texas
SB 2420 passed. The Attorney General will decide what it means.
Texas becomes the first state to regulate app store economics. The statute is broad. Implementation rules will determine compliance costs.
Real Estate Compliance Crunch
Three agencies, four bills, one deadline.
TREC, HHSC, and county courts are all implementing major changes. Real estate professionals, senior housing operators, and landlords face simultaneous compliance deadlines.
R&D Tax Credits Are Back
SB 2206 creates the credit. The Comptroller decides who qualifies.
The statute says "research and development." The Comptroller's office will define what counts. Companies that engage now can ensure their activities qualify.
Workforce Policy Reset
Immigration enforcement, workers' comp, and unemployment modernization.
SB 8 creates county-by-county variation in immigration enforcement. SB 1455 changes workers' comp funding. These bills affect every Texas employer differently.
Bills at a Glance
| Topic | # Bills | Key Agency | Urgency | Who's Affected |
|---|---|---|---|---|
| Property Tax | 18 | County Appraisal Districts | High | Property owners, developers, agriculture |
| App Store Regulation | 3 | Attorney General | Critical | Tech platforms, app developers |
| Real Estate | 4 | TREC, HHSC | Critical | Realtors, landlords, senior housing |
| Business Tax Incentives | 6 | Comptroller | Critical | R&D companies, manufacturers |
| Workforce Policy | 5 | TDI, TWC, Sheriffs | High | All employers, especially construction |
Why This Matters
Timing Is Everything
Rulemaking windows close before effective dates. Engage during the comment period or accept whatever agencies decide.
Interpretation Matters
The same statutory language can help or hurt your business depending on how agencies interpret it.
Relationships Count
Knowing who's writing the rules — and having credibility with them — determines whether your input gets consideration.
Frequently Asked Questions
What bills take effect January 1, 2026 in Texas?
The 89th Texas Legislature passed 36 bills with January 1, 2026 effective dates. These include 18 property tax changes, the SB 2420 app store regulation bill, real estate licensing reforms (SB 1968), R&D tax credits (SB 2206), and workforce policy changes including SB 8 on immigration enforcement. JD Key Consulting provides strategic analysis of these bills in The Briefing Room.
Why do some Texas bills take effect January 1 instead of September 1?
Most Texas legislation takes effect September 1, but bills with January 1 effective dates are typically aligned with tax years or require extended implementation time. Property tax changes, for example, are timed to coincide with the start of the tax year. This gives appraisal districts, taxing units, and property owners time to prepare.
How can businesses influence Texas agency rulemaking?
Texas agencies must follow the Administrative Procedure Act when implementing new legislation. This includes publishing proposed rules in the Texas Register, accepting public comments, and holding hearings. Businesses can submit formal comments, testify at hearings, and meet with agency staff to provide industry perspective before rules are finalized.
What is SB 2420 and how does it affect app stores in Texas?
SB 2420 regulates platforms for the sale and distribution of mobile device software applications, targeting companies like Apple and Google. It takes effect January 1, 2026. The Texas Attorney General will issue enforcement guidance, and affected companies should engage early to shape implementation.
How does Texas property tax work and what's changing in 2026?
Texas property tax is assessed by local Central Appraisal Districts (CADs) and collected by taxing units including cities, counties, and school districts. The 89th Legislature passed 18 property tax bills effective January 1, 2026, including new exemptions, rate calculation changes, and administrative reforms. Each CAD will interpret these changes, making early engagement important.
Don't Just Read the Rules — Help Write Them
JD Key Consulting helps Texas businesses engage in the rulemaking process, shape agency interpretation, and advocate for their interests before the window closes.