Advocacy Update – Elections and the 2027 Legislative Session are Right Around the Corner

By Kenneth Besserman, JD, LLM

While it seems that the 2025 session of the Texas Legislature just ended, TXCPA and its advocacy team are already planning for the 2027 session and what that might bring to the CPA profession. A large part of what will be on the Legislature’s agenda for the 2027 session will depend on what happens with the 2026 election.

During the first few months of the 2026 election season (which started with the primaries in March 2026), the TXCPA Political Action Committee (TXCPA PAC) reviewed all 150 House races, half of the Senate races and all the statewide races that were on the ballot. The TXCPA PAC made contributions in many races both for the primary election and the general election in November. Click here to see the candidates who received TXCPA PAC contributions.

The TXCPA PAC is one of the largest and most influential business PACs in the state. The TXCPA PAC’s recommendations are important for the CPA and accounting professions, and they help to send the message to candidates about our issues and why CPAs are important to the health and vibrancy of the Texas economy.

The March primaries did not see any significant changes or surprises. In the Texas House of Representatives, only three incumbents (one Democrat and two Republicans) lost their primary race. Those three seats will see new Representatives next year, although those three races will likely stay in the hands of the same party.

On the Senate side, no incumbent lost their primary race. However, in the Texas Senate, there will be at least five new Senators in 2027 because of retirements or Senators running for higher office.

While Texas is considered a “primary state” – meaning that whoever wins the primary (either Republican or Democrat) – usually wins the general election because most legislative seats are drawn to be Republican or Democratic seats – the 2026 general election may upend the usual results. The 2026 election will be a mid-term election, which often sees the party not in power do better on the national level than the party in power. The mid-term election dynamic sometimes trickles down to state legislators ending in legislative results that do not follow the typical electoral patterns. The TXCPA PAC will be watching and engaging in races in the general election, so watch for more information and updates.

The 2026 election will set the stage for the big issues in the 2027 Texas Legislature. While property taxes, infrastructure and public education are always at the top of the list of legislative priorities, other issues are beginning to be discussed and studied during the interim. Data center development and construction have risen to the top of the list of House and Senate interim charges, along with homeowners insurance rates and artificial intelligence. TXCPA will be monitoring all the interim charges, and we will engage with the committees and provide resources that will help the profession.

The CPA profession may face regulatory pressures in 2027. After a very successful 2025 session – passing a new pathways to licensure bill and modernizing CPA practice mobility – efforts are underway nationwide to deregulate licensed professions. These efforts include consolidating boards of accountancy into bigger licensing agencies and lowering education and CPE requirements, all of which place the CPA license in jeopardy and would affect CPA practice mobility.

TXCPA and the CPA profession have long maintained a rigorous, self-regulated licensure system that has positioned CPAs as leaders among licensed professions. TXCPA will be looking closely at the efforts around the country in 2026 to deregulate the profession so that we can be well prepared for what might come to Texas.

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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