Texas Tax Law Update: Texas Comptroller Delays Tax Amnesty Program

The Texas Comptroller will delay implementation of the tax amnesty program established during the 2017 legislative session.

The 2017 Legislature established a tax amnesty program to encourage voluntary reporting by delinquent taxpayers. Once implemented, businesses who do not hold a permit, as well as permitted taxpayers who have underreported or owe additional taxes or fees, will be allowed to participate in the program. Taxpayers currently under audit will not be eligible to participate in the program. Program incentives will include the waiver of penalty, interest, or both, although the details of the program are currently limited.

In the meantime, taxpayers who seek to comply with Texas tax laws remain eligible to participate in the Comptroller’s Voluntary Disclosure Agreement program. Details on this program are available on the Comptroller’s website.