July 03, 2025
TXCPA’s Successes and Key Issues from the 89th Texas Legislative Session
By Kenneth Besserman, JD/LLM, Director of Government Affairs & Special Council
The 89th Session of the Texas Legislature ended on June 2, 2025, after meeting for 140 days. The Texas Legislature only meets every two years and much needs to happen in a very short amount of time – everything from electing a new Speaker of the House, to forming committees and naming committee chairs, to introducing legislation, to committee hearings, and finally to floor debate and passing (or not passing) bills to send to the Governor for signature.
In January, Rep. Dustin Burrows (R-Lubbock) was elected Speaker of the Texas House of Representatives, leading rule changes, appointing new committee chairs and advancing previously stalled legislation. In the Senate, Lt. Governor Dan Patrick continued to preside and helped push through key priority legislation of both the Governor and Lt. Governor.
This session, TXCPA advanced a very proactive agenda to address CPA pipeline issues. For years, TXCPA and many other organizations, firms and practitioners have worked to spark student interest in the accounting and CPA professions and provide more licensing opportunities. Since the end of the 2023 legislative session, TXCPA has worked closely with many stakeholders on initiatives to create an additional CPA licensure pathway and modernize practice mobility in the new national licensing environment.
Senate Bill 262 was the first TXCPA-backed initiative to pass this session, creating an additional pathway to CPA licensure. It will require the completion of a bachelor’s degree with the required accounting and business concentration, completion of two years of relevant work experience, and passage of the CPA Exam – offering an addition to the current 150 hours and master’s degree pathways. With the passage of SB 262, Texas becomes the largest state (both in population and CPA licensees) to pass an additional pathway to licensure.
Senate Bill 522 – individualizing and modernizing CPA practice mobility – will move practice mobility into the modern age and provide that only well-qualified CPAs have practice privileges in Texas and further ensures protection of the public, one of the cornerstones of the CPA profession.
With passage of SB 262 and SB 522, Texas becomes well positioned to help accounting students and candidates have more pathways to licensure and to ensure that practice disruption does not occur as states change their licensing laws.
Beyond TXCPA’s big wins, this session saw major legislative developments. Most notably, school choice – Senate Bill 2 – passed in 2025 after years of failed attempts. Starting September 1, 2025, the law will provide up to $10,000 per student annually for private school tuition.
The legislation includes some priority participation requirements, though many details are still being finalized. Additionally, lawmakers approved $8.5 billion in public school funding for infrastructure, operations and special education, with $4.5 billion earmarked for teacher pay raises.
The legislature passed a significant property tax proposal that will increase the property homestead exemption from $100,000 to $140,000 and an increase in senior homestead exemption to $200,000. Both proposals still need to be approved by the voters in the next constitutional amendment election, which will take place in November 2025.
Water infrastructure was the biggest issue this session outside of taxes and education. Senator Charles Perry (R-Lubbock) has long pushed for a major water fund to support development, planning, construction, and maintenance. Lawmakers passed a bill and a constitutional amendment to allocate billions to both new projects and existing infrastructure – securing Texas’s most critical resource for a thriving future.
Finally, TXCPA would like to sincerely thank Senator Charles Perry and Representative Angie Chen Button for authoring TXCPA legislation this session. Without their hard work and dedication, TXCPA could not have had the successful session we had.
About the Author: Kenneth Besserman, JD/LLM, is TXCPA's Director of Government Affairs and Special Counsel. Contact him at kbesserman@tx.cpa.
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