Overall Vote Recommendation

Yes

Principle Criteria

Free Enterprise

Property Rights

Personal Responsibility

Limited Government

Individual Liberty

Digest

SB 2900 directs the Texas Comptroller of Public Accounts to conduct a comprehensive review of advisory entities associated with the Comptroller's office. This includes any advisory board, committee, council, oversight committee, or task force created by statute or by a state agency to serve an advisory role. The review must determine whether these entities are necessary and whether they contribute to the efficient and effective operation of the Comptroller’s office.

Under new Section 403.0148 of the Government Code, the Comptroller is tasked with assessing each entity under its direction or administrative attachment. The bill requires the Comptroller to submit a report to the Legislature by December 1, 2026, listing any entities that are deemed unnecessary or ineffective. Importantly, this statutory provision sunsets on December 31, 2026, ensuring that the review is a one-time, time-limited initiative rather than a permanent ongoing obligation.

In addition to mandating this review, SB 2900 amends several sections of existing statutes to reflect changes in the status of certain advisory entities. For example, it revises the definition of "advisory committee" in the context of the tobacco settlement permanent trust account and removes references to oversight committees that are no longer active or necessary in sections of the Government Code and Health and Safety Code. These changes help align statutory language with current administrative practice and streamline governance structures within the Comptroller’s oversight. Overall, the bill reflects a broader effort to enhance government efficiency by eliminating outdated or redundant bureaucratic structures.

The originally filed version of SB 2900 and the Committee Substitute version both focus on improving efficiency within the Texas Comptroller of Public Accounts by reviewing and potentially eliminating advisory bodies. However, there are notable structural and substantive differences in how the two versions approach this goal.

The originally filed bill establishes Subchapter U, Government Code §403.701, directing the Comptroller to conduct a review of all boards, commissions, committees, councils, groups, and task forces affiliated with the Comptroller’s office. It emphasizes assessing the continuing necessity and effectiveness of these entities. The bill includes a reporting deadline of December 1, 2026, and sets a sunset date of December 31, 2026, for the subchapter. Importantly, it also repeals three specific statutory provisions: §403.028(f), §403.1042, and §403.618 of the Government Code, and amends §403.1041(e) to remove consultation requirements with an advisory committee when making investment decisions for a trust account.

In contrast, the Committee Substitute version restructures the proposal into a new section (§403.0148) within Subchapter B of Chapter 403 rather than creating an entirely new subchapter. This version maintains the requirement for a Comptroller-led review but redefines "advisory entity" more specifically as any advisory board, committee, council, oversight committee, or task force. It removes the broader terms like "group" and instead focuses exclusively on entities with statutory or agency-created advisory functions. It similarly requires a report to be submitted by December 1, 2026, and includes the same expiration date. However, the substitute bill revises rather than repeals existing statutory provisions and makes broader textual edits to reflect the restructuring or elimination of advisory entities across several sections in both the Government and Health and Safety Codes.

In essence, the Committee Substitute version is more precise and less sweeping than the introduced bill. It clarifies terminology, adjusts existing statutes rather than removing them outright, and focuses narrowly on "advisory entities" to avoid unintended consequences affecting operational or oversight functions that may not fall under that definition. This approach reflects a refinement likely made to ensure smoother implementation and stakeholder support.

Author (1)

Lois Kolkhorst

Sponsor (5)

Salman Bhojani

Giovanni Capriglione

Candy Noble

Chris Turner

Barbara Gervin-Hawkins

Contact the Author

Sen. Lois Kolkhorst

Capitol Phone:

(512) 463-0118

Capitol Office:

CAP GE.4

E-Mail:

[email protected]

Visit Official Website

Fiscal Notes

According to the Legislative Budget Board (LBB), SB 2900 is not expected to have a significant fiscal impact on the state budget. The review process mandated by the bill, requiring the Comptroller of Public Accounts to assess advisory entities under its jurisdiction, can be carried out using existing resources available to the Comptroller’s office. This assumption implies that the tasks outlined in the bill, including the review, report preparation, and potential administrative adjustments, do not necessitate additional staffing, new appropriations, or substantial reallocation of funds.

The fiscal note further indicates that there is no anticipated significant financial impact on local governments. Since the advisory entities subject to review are specific to the Comptroller’s office, the operational changes proposed by the bill are not expected to shift responsibilities or costs to counties, cities, or other local political subdivisions.

Overall, SB 2900 represents a cost-neutral effort to enhance administrative efficiency within the state government. By relying on internal resources and focusing narrowly on advisory entities under a single state agency, the bill avoids imposing new financial burdens while potentially identifying areas where long-term cost savings or efficiencies could be realized through structural streamlining.

Vote Recommendation Notes

Texas Policy Research recommends that lawmakers vote YES on SB 2900 based on its alignment with principles of efficient governance and limited government intervention. The bill's intent is clearly stated: to enhance the operational efficiency and oversight of the Texas Comptroller of Public Accounts by requiring a thorough review of all advisory entities under its jurisdiction. This includes boards, commissions, councils, and task forces that are either part of or administratively attached to the Comptroller’s office. The bill mandates a report identifying which of these entities are unnecessary or ineffective, due by December 1, 2026.

The bill accomplishes this goal without imposing new rulemaking authority or requiring additional resources, as confirmed by the Legislative Budget Board's fiscal note stating no significant fiscal impact is expected for either the state or local governments. This reinforces the bill’s alignment with fiscally conservative values and the principle of responsible public resource stewardship.

Additionally, SB 2900 includes revisions and repealers that clean up outdated statutory language, such as the elimination of the Tobacco Settlement Investment Advisory Committee and other defunct oversight bodies, streamlining the statutory framework surrounding the Comptroller’s operations. These changes promote clarity and focus in government functions while avoiding redundancy.

From a liberty principles perspective, the bill clearly supports Limited Government and Free Enterprise by targeting unnecessary bureaucratic infrastructure. It does not infringe upon Individual Liberty or Private Property Rights, nor does it impose mandates that would compromise Personal Responsibility. Given its well-defined scope, time-limited nature, and administrative prudence, SB 2900 offers a sensible approach to modernizing Texas’s fiscal oversight without expanding government power.

Individual Liberty: The bill does not impact personal freedoms or civil liberties. It deals strictly with internal state operations and doesn’t affect citizens’ rights or individual decision-making.
Personal Responsibility: The bill doesn’t involve mandates or changes to individual behavior. However, it promotes institutional accountability, requiring the Comptroller’s office to evaluate and justify the continued existence of its advisory groups. While it doesn’t directly affect personal responsibility, it reflects a broader ethic of organizational responsibility.
Free Enterprise: Though the bill doesn’t directly affect private businesses, it promotes a government structure that is more focused, less bureaucratic, and more efficient. By potentially removing advisory bodies that may have influenced regulation or administrative burden, the bill creates an environment less cluttered with overlapping or outdated public-sector input, which helps maintain a freer marketplace and more responsive governance.
Private Property Rights: The bill doesn’t touch private property or land use policy. It strictly targets advisory functions within a state agency, so it has no direct or indirect effect on property rights.
Limited Government: The heart of the bill is about reducing government bloat. It requires the Texas Comptroller to review all advisory entities under its control and recommend which ones are no longer necessary or effective. By targeting redundant or outdated government groups, the bill helps streamline state operations and reduce unnecessary oversight, directly supporting the principle that government should be limited in scope and function.

Related Legislation

HB 5511 (Similar To)

View Bill Text and Status