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 disclosure by the comptroller to the purchaser of a business of the amount of tax due."
description: "Relating to disclosure by the comptroller to the purchaser of a business of the amount of tax due."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "SB 873"
citation: "Texas SB 873 (87)"
classification: ["bill"]
subjects: ["COMPTROLLER OF PUBLIC ACCOUNTS (V2608)", "Taxation--General (I0815)", "Taxation--State (I0790)"]
status: "enacted"
primary_sponsors: ["Button", "Hancock"]
version_count: 5
action_count: 46
vote_count: 1
first_action: "2021-03-01"
last_action: "2021-06-07"
source: "openstates"
source_identifier: "ocd-bill/e55aca72-369c-4216-be9d-0ae6e0bec3f5"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/senate_bills/SB00800_SB00899/SB 873.xml"
source_hash: "4394afad0287aecc5f56131f794e5e198656dd9056b8e1501555f15d7a10e289"
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 SB 873 (87) — Relating to disclosure by the comptroller to the purchaser of a business of the amount of tax due.
## 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/SB00873I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00873E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00873H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00873S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00873F.HTM)
## Votes
- passage — **145–0** (pass) · lower
## Sponsors
- Button — primary (person)
- Hancock — primary (person)
- Bettencourt — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-03-01** Received by the Secretary of the Senate `filing`
- **2021-03-01** Filed `filing`
- **2021-03-11** Read first time `introduction, reading-1`
- **2021-03-11** Referred to Business & Commerce `referral-committee`
- **2021-03-16** Scheduled for public hearing on . . .
- **2021-03-16** Considered in public hearing
- **2021-03-16** Testimony taken in committee
- **2021-03-16** Left pending in committee
- **2021-03-23** Considered in public hearing
- **2021-03-26** Reported favorably w/o amendments `committee-passage-favorable`
- **2021-03-26** Recommended for local & uncontested calendar
- **2021-03-26** Committee report printed and distributed
- **2021-03-29** Co-author authorized
- **2021-03-29** Placed on intent calendar
- **2021-03-30** Rules suspended-Regular order of business
- **2021-03-30** Read 2nd time & passed to engrossment
- **2021-03-30** Vote recorded in Journal
- **2021-03-30** Three day rule suspended
- **2021-03-30** Record vote
- **2021-03-30** Read 3rd time `reading-3`
- **2021-03-30** Passed `passage`
- **2021-03-30** Record vote
- **2021-03-30** Reported engrossed
- **2021-03-31** Received from the Senate `introduction`
- **2021-04-06** Read first time `introduction, reading-1`
- **2021-04-06** Referred to Ways & Means `referral-committee`
- **2021-04-14** Considered in formal meeting
- **2021-04-14** Reported favorably w/o amendment(s) `committee-passage`
- **2021-04-22** Comte report filed with Committee Coordinator
- **2021-04-23** Committee report distributed
- **2021-04-23** Committee report sent to Calendars
- **2021-05-17** Considered in Calendars
- **2021-05-19** Considered in Calendars
- **2021-05-21** Placed on General State Calendar
- **2021-05-23** Read 2nd time `reading-2`
- **2021-05-23** Passed to 3rd reading
- **2021-05-24** Read 3rd time `reading-3`
- **2021-05-24** Passed `passage`
- **2021-05-24** Record vote
- **2021-05-24** House passage reported
- **2021-05-24** Reported enrolled
- **2021-05-26** Signed in the Senate
- **2021-05-26** Signed in the House
- **2021-05-26** Sent to the Governor `executive-receipt`
- **2021-06-07** Signed by the Governor `executive-signature`
- **2021-06-07** 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/e55aca72-369c-4216-be9d-0ae6e0bec3f5`. Confidence: reported (aggregated from official Texas legislature records).