HB 268 amends the Texas Penal Code to increase penalties for making certain false emergency reports and introduces provisions for restitution to entities for emergency response costs. Under this bill, false reports involving public communications, transportation, utilities, or services are elevated from a Class A misdemeanor to a state jail felony. Additionally, false reports involving public or private educational institutions, including primary, secondary, or higher education, are elevated to a third-degree felony. The bill authorizes courts to order defendants convicted under these provisions to pay restitution for the reasonable costs incurred by emergency response entities. This Act applies only to offenses committed on or after its effective date, September 1, 2025​.