Texas Codes

Tex. Elec. Code § 254.261 (2026)

Direct Campaign Expenditure Exceeding $100

✓ current as of May 2026

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Sec. 254.261. DIRECT CAMPAIGN EXPENDITURE EXCEEDING $100. (a) A person not acting in concert with another person who makes one or more direct campaign expenditures in an election from the person's own property shall comply with this chapter as if the person were the campaign treasurer of a general-purpose committee that does not file monthly reports under Section 254.155.

(b) A person is not required to file a report under this section if the person is required to disclose the expenditure in another report required under this title within the time applicable under this section for reporting the expenditure.

(c) This section does not require a general-purpose committee that files under the monthly reporting schedule to file reports under Section 254.154.

(d) A person is not required to file a campaign treasurer appointment for making expenditures for which reporting is required under this section, unless the person is otherwise required to file a campaign treasurer appointment under this title.

Added by Acts 2011, 82nd Leg., R.S., Ch. 1009 (H.B. 2359), Sec. 5, eff. June 17, 2011.

Notes of Decisions

Cited in 6 cases (2 in the last 5 years), 2014–2022 · leading case: Empower Texans, Inc. & Michael Quinn Sullivan v. Texas Ethics Comm'n (Tex. App. 2022).

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Empower Texans, Inc. & Michael Quinn Sullivan v. Texas Ethics Comm'n (Tex. App. 2022). · cites it 2× “7 The two other 5 See TEX. ELEC.CODE ANN. §254.261(a) (eff. June 17, 2011, H.”

Cary, Stacy Stine (Tex. App. 2015). · cites it 2× “32 TEX. ELEC. CODE § 254.261 ...............”

Texas Home Sch. Coalition Ass'n, Inc. v. Texas Ethics Comm'n (Tex. App. 2018). “005(2), and stated that under the election code, a “corporation acting alone is not a ‘group of persons’ and therefore is not a political committee,” see Tex. Elec. Code § 254.261. The Commission argued that because the Coalition is not a political committee, it lacks standing…”

Charles Von Schmidt v. John Wells III (Tex. App. 2022). “See Tex. Elec. Code Ann. § 254.261 (a) (requiring reporting of direct campaign expenditures exceeding $100).”

James Sylvester, Ken Yarborough, & Josephine Miller v. Texas Ass'n of Bus. Bill Hammond BACPAC Cigna Healthcare of Texas, Inc. & Connecticut Gen. Life Ins. Co. (Tex. App. 2014). “See Tex. Elec. Code § 254.261. Thus, a corporation’s direct campaign expenditures are now subject to disclosure.”

Sylvester v. Texas Ass'n of Bus., 453 S.W.3d 519 (Tex. App. 2014). “See Tex. Elec. Code § 254.261. Thus, a corporation's direct campaign expenditures are now subject to disclosure.”

— Tex. Elec. Code § 254.261(a) — 1 case

Empower Texans, Inc. & Michael Quinn Sullivan v. Texas Ethics Comm'n (Tex. App. 2022). “7 The two other 5 See TEX. ELEC.CODE ANN. §254.261(a) (eff. June 17, 2011, H.”

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