Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "Relating to certain information regarding taxpayers subject to an audit that is provided to members of the public."
description: "Relating to certain information regarding taxpayers subject to an audit that is provided to members of the public."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "HB 2857"
citation: "Texas HB 2857 (87)"
classification: ["bill"]
subjects: ["AUDITS & AUDITORS (S4334)", "COMPTROLLER OF PUBLIC ACCOUNTS (V2608)", "Open Records (I0548)", "Taxation--General (I0815)"]
status: "enacted"
primary_sponsors: ["Frullo", "Hancock"]
version_count: 5
action_count: 56
vote_count: 2
first_action: "2021-03-04"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/1bbd92e6-2917-41bb-bc0b-81754dc2975d"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/house_bills/HB02800_HB02899/HB 2857.xml"
source_hash: "84747d6216bab755cacf543f5430c70e3fd90bbeda6874589782793de9eacfa0"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---
# Texas HB 2857 (87) — Relating to certain information regarding taxpayers subject to an audit that is provided to members of the public.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB02857I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB02857E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB02857H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB02857S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/HB02857F.HTM)
## Votes
- other — **135–10** (fail) · upper
- passage — **135–10** (pass) · lower
## Sponsors
- Frullo — primary (person)
- Hancock — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-03-04** Filed `filing`
- **2021-03-18** Read first time `introduction, reading-1`
- **2021-03-18** Referred to Ways & Means `referral-committee`
- **2021-04-06** Considered in public hearing
- **2021-04-06** Testimony taken/registration(s) recorded in committee
- **2021-04-06** Left pending in committee
- **2021-04-08** Considered in formal meeting
- **2021-04-08** Recommended to be sent to Local & Consent `referral-committee`
- **2021-04-08** Reported favorably w/o amendment(s) `committee-passage`
- **2021-04-20** Comte report filed with Committee Coordinator
- **2021-04-20** Committee report distributed
- **2021-04-21** Comm. report sent to Local & Consent Calendar
- **2021-04-27** Considered in Local & Consent Calendars
- **2021-04-30** Placed on Local, Consent, and Res. Calendar
- **2021-04-30** Read 2nd time `reading-2`
- **2021-04-30** Passed to engrossment
- **2021-04-30** Nonrecord vote recorded in Journal
- **2021-04-30** Read 3rd time `reading-3`
- **2021-04-30** Passed `passage`
- **2021-04-30** Record vote
- **2021-04-30** Nonrecord vote recorded in Journal
- **2021-04-30** Reported engrossed
- **2021-05-03** Received from the House `introduction`
- **2021-05-10** Read first time `introduction, reading-1`
- **2021-05-10** Referred to Business & Commerce `referral-committee`
- **2021-05-18** Scheduled for public hearing on . . .
- **2021-05-18** Considered in public hearing
- **2021-05-18** Testimony taken in committee
- **2021-05-18** Left pending in committee
- **2021-05-20** Considered in public hearing
- **2021-05-21** Reported favorably as substituted `committee-passage-favorable`
- **2021-05-21** Recommended for local & uncontested calendar
- **2021-05-21** Committee report printed and distributed
- **2021-05-26** Placed on local & uncontested calendar
- **2021-05-27** Laid before the Senate
- **2021-05-27** Read 2nd time & passed to 3rd reading
- **2021-05-27** Vote recorded in Journal
- **2021-05-27** Three day rule suspended
- **2021-05-27** Record vote
- **2021-05-27** Read 3rd time `reading-3`
- **2021-05-27** Passed `passage`
- **2021-05-27** Record vote
- **2021-05-27** Senate passage as amended reported
- **2021-05-27** Senate Amendments distributed
- **2021-05-27** Senate Amendments Analysis distributed
- **2021-05-28** House concurs in Senate amendment(s)
- **2021-05-28** Record vote
- **2021-05-28** Statement(s) of vote recorded in Journal
- **2021-05-28** Text of Senate Amendment(s)
- **2021-05-28** House concurs in Senate amendment(s)-reported
- **2021-05-30** Reported enrolled
- **2021-05-31** Signed in the House
- **2021-05-31** Signed in the Senate
- **2021-06-01** Sent to the Governor `executive-receipt`
- **2021-06-16** Signed by the Governor `executive-signature`
- **2021-06-16** Effective on 9/1/21 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1bbd92e6-2917-41bb-bc0b-81754dc2975d`. Confidence: reported (aggregated from official Texas legislature records).