A wide range of new Texas laws will take effect Jan. 1, 2026, bringing changes to immigration enforcement, business taxes, housing rules, technology regulation and public policy, reflecting priorities set by lawmakers during the 2025 legislative session.
Among the most significant changes is a new immigration enforcement measure requiring most counties that operate jails to participate in a federal program that allows local law enforcement to assist U.S. Immigration and Customs Enforcement.
Under Senate Bill 8, sheriffs must enter into so-called 287(g) agreements with ICE, expanding the role of local authorities in immigration enforcement. Counties that refuse could face legal action from the Texas attorney general. Supporters say the law strengthens border security, while critics argue it could strain local resources and erode trust between law enforcement and immigrant communities.
Texas businesses will also see tax changes. House Bill 9 significantly raises the exemption for business personal property taxes, increasing the threshold from $2,500 to as much as $125,000 for equipment and inventory. The change follows voter approval of a constitutional amendment and is expected to provide tax relief for small and mid-sized businesses.
Housing laws are also shifting. Senate Bill 38 streamlines eviction procedures, particularly in cases involving unauthorized occupants, and limits the ability of state officials to impose emergency eviction moratoriums during disasters. Property owner groups supported the measure, while housing advocates warned it could reduce tenant protections.
In the technology sector, Texas is moving into artificial intelligence regulation. House Bill 149 establishes a statewide framework governing the use of AI, including requirements for government transparency and restrictions on discriminatory or deceptive uses of the technology. The law positions Texas among a growing number of states attempting to regulate rapidly advancing AI systems.
Another high-profile law targets digital platforms. Senate Bill 2420, known as the App Store Accountability Act, requires app stores to verify users’ ages and obtain parental consent before minors download or purchase apps. Enforcement of the law has been temporarily blocked by a federal judge while courts consider constitutional challenges from technology companies and industry groups.
Other changes taking effect include property tax rules limiting school districts’ ability to raise rates without voter approval following disasters, expanded timelines for enrolling newborns in employer-sponsored health insurance plans, and adjustments to various court and administrative fees.
State leaders say the new laws are aimed at promoting economic growth, strengthening public safety and addressing emerging technologies. Critics argue some measures could restrict access, increase government overreach or face legal hurdles.
Together, the changes mark one of the most expansive sets of new laws Texas residents and businesses will encounter in the new year.