June 11, 2025

89th Legislative Session Review: A Productive Session for TXCPA

By Kenneth Besserman, J.D., LL.M., Director of Government Affairs and Special Counsel

The 89th session of the Texas Legislature began on January 14, 2025, with a momentous vote by the House of Representatives on a new Speaker of the House. Former Speaker Dade Phelan, after a tumultuous primary election and runoff, was seeking his third term as Speaker. A number of challengers to Phelan emerged during December and January seeking to govern the House in a new direction. By the end of the day on January 14, the House had elected Speaker Dustin Burrows (R-Lubbock) as the new Speaker of the House.

While Speaker Burrows is considered by some to be an “institutionalist” and defender of House traditions, some very important changes occurred with the House Rules, which signaled a new direction. No longer will the minority party chair committees, but all committees will have vice-chairs of the minority party.

House Rules were further tightened up to make it more difficult to defeat bills on points of order. Perhaps the most significant change with a new Speaker is the full support that the Speaker has given to school choice or school vouchers. In 2023 and the subsequent special sessions, significant differences existed between the House, Senate and Governor Greg Abbott, and between then Speaker Phelan and Lt. Governor Dan Patrick. The differences on school choice seem to have been resolved.

In the Texas Senate, it is business as usual, with Lt. Governor Patrick in control with a solid Republican majority, increasing by one member since 2023. The Senate has been focused on passing many of the Governor’s emergency items – bail reform and school choice – while at the same time beginning to tackle the important issues of water infrastructure, immigration enforcement, school finance and teacher pay raises.

The Senate traditionally passes high priority legislation early in the session, thereby moving those bills to the House where more debate occurs for the remainder of the session, followed by both chambers coming together to work out their differences. With the Governor, Lt. Governor, Comptroller and other statewide elected officials on the ballot in 2026, the likelihood of numerous special sessions is considerably lower in 2025 than in past years.

TXCPA has had a very productive session and we are confident of further success with our legislation through the end of the session. As of the time of this writing, Senate Bill 262 – creating an additional pathway to CPA licensure – passed both chambers unanimously and is now headed to the governor.

In addition, at the time of this writing, SB 522/HB 1764, individual practice mobility, was approved by the Texas House and is now headed to the governor. Get all the latest updates in the Legislative Action Center on the TXCPA website.

About the Author: Kenneth Besserman, JD, LLM is TXCPA's Director of Government Affairs and Special Counsel. Contact him at kbesserman@tx.cpa.

 

Thanks to the Sponsors of Today's CPA Magazine

This content was made possible by the sponsors of this issue of Today's CPA Magazine:

Accounting Biz Brokers

Accounting Practice Sales

CPA Charge

Goodman Financial

Poe Group Advisors

SafeSend

 

 


  • women in leadership

    Grounded in Faith, Guided by Purpose: The Journey of Angela Ragan

    TXCPA’s incoming Chair Angela Ragan has built a career rooted in faith, service and leadership. Inspired by an early interest in accounting, she now helps clients navigate complex tax, business and estate planning matters. Beyond her professional success, Ragan is deeply involved in TXCPA, community service and church leadership. Her story reflects a lifelong commitment to integrity, compassion and serving others.
    View Article
  • CPE: Cryptocurrency Tax Rules and Challenges Explained

    As cryptocurrency continues to become more integrated into everyday financial activity, tax compliance for digital assets remains a growing focus for practitioners. This article offers practical guidance on cryptocurrency taxation, emphasizing the importance of continuing education, monitoring regulatory developments, and maintaining records to support accurate and compliant tax reporting.
    View Article
    Tax Technology
  • Students

    What’s Happening Around Texas - July-August 2026

    TXCPA chapters across Texas hosted a variety of events. Highlights included the Brazos Valley Annual Meeting featuring career insights and advocacy updates, and outreach connecting accounting professionals with aspiring CPAs. Houston members celebrated VITA volunteers and strengthened community ties. TXCPA Panhandle raised scholarship funds through its first golf tournament, while South Plains members closed the year with a meeting focused on connections and member recognition.
    View Article
  • Texas Sales Tax Audits: Why Recordkeeping Determines Who Wins … and Who Pays Sales Tax

    Texas sales tax audits are becoming more data-driven, making accurate recordkeeping critical to avoiding costly assessments. When businesses lack complete documentation, auditors must estimate liability, often leading to inflated taxes, penalties and interest. Strong internal controls, organized records and experienced audit support are essential to achieving successful audit outcomes.
    View Article
    Texas Sales Tax
  • volunteer advocacy

    Celebrating a New TXCPA Year

    TXCPA's incoming Chair Angela Ragan welcomes the new year, highlighting members’ role in strengthening the profession through mentorship, innovation and engagement. Looking ahead, TXCPA will focus on navigating continued change, supporting members with education and advocacy, and protecting the value of the CPA license.
    View Article
  • What Private Equity and Family Offices Look for in Acquisition Targets

    Private equity firms and family offices prioritize acquisition targets with reliable cash flow, strong leadership and clear growth potential. Key factors include clean financials, a capable management team, and a defensible market position supported by loyal customers or exclusive relationships. Overall, businesses that prepare well in advance and strengthen these areas tend to achieve better outcomes in a sale or recapitalization.
    View Article
    succession planning
  • risk management

    Beyond the 5% Rule: Transforming Audit Materiality with Blockchain and Explainable AI

    Traditional materiality benchmarks like the 5% rule are no longer sufficient given modern risks such as ESG issues, financial volatility and cybersecurity. The Adaptive Materiality Framework allows auditors to reassess materiality dynamically when risk events occur. The framework improves consistency, transparency and audit quality while still relying on professional judgment.
    View Article
  • TXCPA Advocacy – A Preview of 2027

    Following key victories that expanded CPA licensure pathways and modernized practice mobility, TXCPA is preparing for the 2027 legislative session. We are monitoring potential deregulation efforts across the country that could weaken licensing standards and public protection. As we develop the 2027 legislative agenda, member involvement is key to help advocate for policies that support the profession’s long-term strength.
    View Article
    volunteer advocacy
  • Texas Sales Tax

    Take Note

    In this edition of Take Note: Leadership Nominations; Accountants Confidential Assistance Network (ACAN); TXCPA's Mentor Match Program; Word Game - Texas Sales Tax Audits; Accounting Excellence Award Recipients
    View Article
  • Classifieds

    The Classifieds section of Today's CPA provides a one-stop destination to find practices for sale, connect with buyers, and access services that support growth, transition and market expansion.
    View Article
    succession planning

 

CHAIR
Angela Ragan, CPA

PRESIDENT/CEO
Jodi Ann Ray, CAE, CCE, IOM

CHIEF OPERATING OFFICER
Melinda Bentley, CAE

EDITORIAL BOARD CHAIR
Derrick Bonyuet-Lee CPA, CGMA

MANAGER, MARKETING AND COMMUNICATIONS
Peggy Foley
pfoley@tx.cpa

MANAGING EDITOR
DeLynn Deakins
ddeakins@tx.cpa

CLASSIFIEDS
DeLynn Deakins
ddeakins@tx.cpa

Texas Society of CPAs
14131 Midway Rd., Suite 850
Addison, TX 75001
972-687-8550

 

 

EDITORIAL BOARD
Derrick Bonyuet-Lee, CPA-Austin;
Drew Chumley, CPA-Fort Worth;
Adam Dimmick, CPA-Houston;
Julia Frink, CPA-Fort Worth;
Baria Jaroudi, CPA-Houston;
Jeffrey Johanns, CPA-Austin;
Brian Johnson, CPA-Central Texas;
Michael Kraten, CPA-Houston;
Lucas LaChance, CPA-Dallas;
Shilpa Boggram Sathyamurthy, CPA-Houston.

CONTRIBUTORS
Melinda Bentley; Kenneth Besserman; Holly McCauley; Shicoyia Morgan; Craig Nauta; Triniti Patterson