Tex. Water Code § 13.1831: TEST YEAR.

A regulatory authority shall fix rates for water and sewer services for a Class A, B, C, or D utility based on a test year the utility selects that:

(1) includes historic, future, or combined historic and future data;

(2) begins on the first day of a calendar or fiscal year quarter; and

(3) is a consecutive 12-month period that:

(A) begins not later than 18 months after the date the utility files the statement of intent to change rates; and

(B) ends not earlier than 18 months before the date the utility files the statement of intent to change rates.

Added by Acts 2025, 89th Leg., R.S., Ch. 521 (H.B. 2712), Sec. 1, eff. September 1, 2025.