diff --git a/libs/gui/ISurfaceComposer.cpp b/libs/gui/ISurfaceComposer.cpp
index dc161b7..5805797 100644
--- a/libs/gui/ISurfaceComposer.cpp
+++ b/libs/gui/ISurfaceComposer.cpp
@@ -69,7 +69,7 @@
                                      const sp<IBinder>& applyToken,
                                      const InputWindowCommands& commands,
                                      int64_t desiredPresentTime,
-                                     const client_cache_t& uncacheBuffer,
+                                     const client_cache_t& uncacheBuffer, bool hasListenerCallbacks,
                                      const std::vector<ListenerCallbacks>& listenerCallbacks) {
         Parcel data, reply;
         data.writeInterfaceToken(ISurfaceComposer::getInterfaceDescriptor());
@@ -90,6 +90,7 @@
         data.writeInt64(desiredPresentTime);
         data.writeStrongBinder(uncacheBuffer.token.promote());
         data.writeUint64(uncacheBuffer.id);
+        data.writeBool(hasListenerCallbacks);
 
         if (data.writeVectorSize(listenerCallbacks) == NO_ERROR) {
             for (const auto& [listener, callbackIds] : listenerCallbacks) {
@@ -1039,6 +1040,8 @@
             uncachedBuffer.token = data.readStrongBinder();
             uncachedBuffer.id = data.readUint64();
 
+            bool hasListenerCallbacks = data.readBool();
+
             std::vector<ListenerCallbacks> listenerCallbacks;
             int32_t listenersSize = data.readInt32();
             for (int32_t i = 0; i < listenersSize; i++) {
@@ -1047,9 +1050,9 @@
                 data.readInt64Vector(&callbackIds);
                 listenerCallbacks.emplace_back(listener, callbackIds);
             }
-
             setTransactionState(state, displays, stateFlags, applyToken, inputWindowCommands,
-                                desiredPresentTime, uncachedBuffer, listenerCallbacks);
+                                desiredPresentTime, uncachedBuffer, hasListenerCallbacks,
+                                listenerCallbacks);
             return NO_ERROR;
         }
         case BOOT_FINISHED: {
diff --git a/libs/gui/LayerState.cpp b/libs/gui/LayerState.cpp
index 523ed1d..e004e95 100644
--- a/libs/gui/LayerState.cpp
+++ b/libs/gui/LayerState.cpp
@@ -86,7 +86,6 @@
     memcpy(output.writeInplace(16 * sizeof(float)),
            colorTransform.asArray(), 16 * sizeof(float));
     output.writeFloat(cornerRadius);
-    output.writeBool(hasListenerCallbacks);
     output.writeStrongBinder(cachedBuffer.token.promote());
     output.writeUint64(cachedBuffer.id);
     output.writeParcelable(metadata);
@@ -95,6 +94,22 @@
     output.writeUint32(static_cast<uint32_t>(bgColorDataspace));
     output.writeBool(colorSpaceAgnostic);
 
+    auto err = output.writeVectorSize(listeners);
+    if (err) {
+        return err;
+    }
+
+    for (auto listener : listeners) {
+        err = output.writeStrongBinder(listener.transactionCompletedListener);
+        if (err) {
+            return err;
+        }
+        err = output.writeInt64Vector(listener.callbackIds);
+        if (err) {
+            return err;
+        }
+    }
+
     return NO_ERROR;
 }
 
@@ -156,7 +171,6 @@
 
     colorTransform = mat4(static_cast<const float*>(input.readInplace(16 * sizeof(float))));
     cornerRadius = input.readFloat();
-    hasListenerCallbacks = input.readBool();
     cachedBuffer.token = input.readStrongBinder();
     cachedBuffer.id = input.readUint64();
     input.readParcelable(&metadata);
@@ -165,6 +179,14 @@
     bgColorDataspace = static_cast<ui::Dataspace>(input.readUint32());
     colorSpaceAgnostic = input.readBool();
 
+    int32_t numListeners = input.readInt32();
+    listeners.clear();
+    for (int i = 0; i < numListeners; i++) {
+        auto listener = input.readStrongBinder();
+        std::vector<CallbackId> callbackIds;
+        input.readInt64Vector(&callbackIds);
+        listeners.emplace_back(listener, callbackIds);
+    }
     return NO_ERROR;
 }
 
@@ -361,7 +383,6 @@
     }
     if (other.what & eHasListenerCallbacksChanged) {
         what |= eHasListenerCallbacksChanged;
-        hasListenerCallbacks = other.hasListenerCallbacks;
     }
 
 #ifndef NO_INPUT
diff --git a/libs/gui/SurfaceComposerClient.cpp b/libs/gui/SurfaceComposerClient.cpp
index 67dd726..6b5021d 100644
--- a/libs/gui/SurfaceComposerClient.cpp
+++ b/libs/gui/SurfaceComposerClient.cpp
@@ -366,6 +366,33 @@
     if (count > parcel->dataSize()) {
         return BAD_VALUE;
     }
+    std::unordered_map<sp<ITransactionCompletedListener>, CallbackInfo, TCLHash> listenerCallbacks;
+    listenerCallbacks.reserve(count);
+    for (size_t i = 0; i < count; i++) {
+        sp<ITransactionCompletedListener> listener =
+                interface_cast<ITransactionCompletedListener>(parcel->readStrongBinder());
+        size_t numCallbackIds = parcel->readUint32();
+        if (numCallbackIds > parcel->dataSize()) {
+            return BAD_VALUE;
+        }
+        for (size_t j = 0; j < numCallbackIds; j++) {
+            listenerCallbacks[listener].callbackIds.insert(parcel->readInt64());
+        }
+        size_t numSurfaces = parcel->readUint32();
+        if (numSurfaces > parcel->dataSize()) {
+            return BAD_VALUE;
+        }
+        for (size_t j = 0; j < numSurfaces; j++) {
+            sp<SurfaceControl> surface;
+            surface = SurfaceControl::readFromParcel(parcel);
+            listenerCallbacks[listener].surfaceControls.insert(surface);
+        }
+    }
+
+    count = static_cast<size_t>(parcel->readUint32());
+    if (count > parcel->dataSize()) {
+        return BAD_VALUE;
+    }
     std::unordered_map<sp<IBinder>, ComposerState, IBinderHash> composerStates;
     composerStates.reserve(count);
     for (size_t i = 0; i < count; i++) {
@@ -389,10 +416,9 @@
     mContainsBuffer = containsBuffer;
     mDesiredPresentTime = desiredPresentTime;
     mDisplayStates = displayStates;
+    mListenerCallbacks = listenerCallbacks;
     mComposerStates = composerStates;
     mInputWindowCommands = inputWindowCommands;
-    // listener callbacks contain function pointer addresses and may not be safe to parcel.
-    mListenerCallbacks.clear();
     return NO_ERROR;
 }
 
@@ -408,6 +434,19 @@
         displayState.write(*parcel);
     }
 
+    parcel->writeUint32(static_cast<uint32_t>(mListenerCallbacks.size()));
+    for (auto const& [listener, callbackInfo] : mListenerCallbacks) {
+        parcel->writeStrongBinder(ITransactionCompletedListener::asBinder(listener));
+        parcel->writeUint32(static_cast<uint32_t>(callbackInfo.callbackIds.size()));
+        for (auto callbackId : callbackInfo.callbackIds) {
+            parcel->writeInt64(callbackId);
+        }
+        parcel->writeUint32(static_cast<uint32_t>(callbackInfo.surfaceControls.size()));
+        for (auto surfaceControl : callbackInfo.surfaceControls) {
+            surfaceControl->writeToParcel(parcel);
+        }
+    }
+
     parcel->writeUint32(static_cast<uint32_t>(mComposerStates.size()));
     for (auto const& [surfaceHandle, composerState] : mComposerStates) {
         parcel->writeStrongBinder(surfaceHandle);
@@ -441,6 +480,11 @@
         mListenerCallbacks[listener].callbackIds.insert(std::make_move_iterator(
                                                                 callbackIds.begin()),
                                                         std::make_move_iterator(callbackIds.end()));
+        // register surface controls for this listener that is merging
+        for (const auto& surfaceControl : surfaceControls) {
+            registerSurfaceControlForCallback(surfaceControl);
+        }
+
         mListenerCallbacks[listener]
                 .surfaceControls.insert(std::make_move_iterator(surfaceControls.begin()),
                                         std::make_move_iterator(surfaceControls.end()));
@@ -479,7 +523,7 @@
 
     composerStates.add(s);
     sp<IBinder> applyToken = IInterface::asBinder(TransactionCompletedListener::getIInstance());
-    sf->setTransactionState(composerStates, displayStates, 0, applyToken, {}, -1, {}, {});
+    sf->setTransactionState(composerStates, displayStates, 0, applyToken, {}, -1, {}, false, {});
 }
 
 void SurfaceComposerClient::doUncacheBufferTransaction(uint64_t cacheId) {
@@ -490,7 +534,7 @@
     uncacheBuffer.id = cacheId;
 
     sp<IBinder> applyToken = IInterface::asBinder(TransactionCompletedListener::getIInstance());
-    sf->setTransactionState({}, {}, 0, applyToken, {}, -1, uncacheBuffer, {});
+    sf->setTransactionState({}, {}, 0, applyToken, {}, -1, uncacheBuffer, false, {});
 }
 
 void SurfaceComposerClient::Transaction::cacheBuffers() {
@@ -539,8 +583,8 @@
 
     sp<ISurfaceComposer> sf(ComposerService::getComposerService());
 
+    bool hasListenerCallbacks = !mListenerCallbacks.empty();
     std::vector<ListenerCallbacks> listenerCallbacks;
-
     // For every listener with registered callbacks
     for (const auto& [listener, callbackInfo] : mListenerCallbacks) {
         auto& [callbackIds, surfaceControls] = callbackInfo;
@@ -548,19 +592,24 @@
             continue;
         }
 
-        listenerCallbacks.emplace_back(IInterface::asBinder(listener), std::move(callbackIds));
-
-        // If the listener has any SurfaceControls set on this Transaction update the surface state
-        for (const auto& surfaceControl : surfaceControls) {
-            layer_state_t* s = getLayerState(surfaceControl);
-            if (!s) {
-                ALOGE("failed to get layer state");
-                continue;
+        if (surfaceControls.empty()) {
+            listenerCallbacks.emplace_back(IInterface::asBinder(listener), std::move(callbackIds));
+        } else {
+            // If the listener has any SurfaceControls set on this Transaction update the surface
+            // state
+            for (const auto& surfaceControl : surfaceControls) {
+                layer_state_t* s = getLayerState(surfaceControl);
+                if (!s) {
+                    ALOGE("failed to get layer state");
+                    continue;
+                }
+                std::vector<CallbackId> callbacks(callbackIds.begin(), callbackIds.end());
+                s->what |= layer_state_t::eHasListenerCallbacksChanged;
+                s->listeners.emplace_back(IInterface::asBinder(listener), callbacks);
             }
-            s->what |= layer_state_t::eHasListenerCallbacksChanged;
-            s->hasListenerCallbacks = true;
         }
     }
+
     mListenerCallbacks.clear();
 
     cacheBuffers();
@@ -598,7 +647,7 @@
     sf->setTransactionState(composerStates, displayStates, flags, applyToken, mInputWindowCommands,
                             mDesiredPresentTime,
                             {} /*uncacheBuffer - only set in doUncacheBufferTransaction*/,
-                            listenerCallbacks);
+                            hasListenerCallbacks, listenerCallbacks);
     mInputWindowCommands.clear();
     mStatus = NO_ERROR;
     return NO_ERROR;
diff --git a/libs/gui/include/gui/ISurfaceComposer.h b/libs/gui/include/gui/ISurfaceComposer.h
index c84910b..06be1b3 100644
--- a/libs/gui/include/gui/ISurfaceComposer.h
+++ b/libs/gui/include/gui/ISurfaceComposer.h
@@ -140,7 +140,7 @@
                                      const sp<IBinder>& applyToken,
                                      const InputWindowCommands& inputWindowCommands,
                                      int64_t desiredPresentTime,
-                                     const client_cache_t& uncacheBuffer,
+                                     const client_cache_t& uncacheBuffer, bool hasListenerCallbacks,
                                      const std::vector<ListenerCallbacks>& listenerCallbacks) = 0;
 
     /* signal that we're done booting.
diff --git a/libs/gui/include/gui/LayerState.h b/libs/gui/include/gui/LayerState.h
index 2eb5492..a49ed52 100644
--- a/libs/gui/include/gui/LayerState.h
+++ b/libs/gui/include/gui/LayerState.h
@@ -23,6 +23,7 @@
 #include <utils/Errors.h>
 
 #include <gui/IGraphicBufferProducer.h>
+#include <gui/ITransactionCompletedListener.h>
 #include <math/mat4.h>
 
 #ifndef NO_INPUT
@@ -123,7 +124,6 @@
             surfaceDamageRegion(),
             api(-1),
             colorTransform(mat4()),
-            hasListenerCallbacks(false),
             bgColorAlpha(0),
             bgColorDataspace(ui::Dataspace::UNKNOWN),
             colorSpaceAgnostic(false) {
@@ -186,7 +186,6 @@
     sp<NativeHandle> sidebandStream;
     mat4 colorTransform;
 
-    bool hasListenerCallbacks;
 #ifndef NO_INPUT
     InputWindowInfo inputInfo;
 #endif
@@ -203,6 +202,8 @@
     // A color space agnostic layer means the color of this layer can be
     // interpreted in any color space.
     bool colorSpaceAgnostic;
+
+    std::vector<ListenerCallbacks> listeners;
 };
 
 struct ComposerState {
diff --git a/libs/gui/include/gui/SurfaceComposerClient.h b/libs/gui/include/gui/SurfaceComposerClient.h
index 8a6920c..15287e2 100644
--- a/libs/gui/include/gui/SurfaceComposerClient.h
+++ b/libs/gui/include/gui/SurfaceComposerClient.h
@@ -291,6 +291,7 @@
     };
 
     class Transaction : public Parcelable {
+    protected:
         std::unordered_map<sp<IBinder>, ComposerState, IBinderHash> mComposerStates;
         SortedVector<DisplayState > mDisplayStates;
         std::unordered_map<sp<ITransactionCompletedListener>, CallbackInfo, TCLHash>
diff --git a/libs/gui/tests/Surface_test.cpp b/libs/gui/tests/Surface_test.cpp
index 5a121d7..d75b1ca 100644
--- a/libs/gui/tests/Surface_test.cpp
+++ b/libs/gui/tests/Surface_test.cpp
@@ -688,6 +688,7 @@
                              const sp<IBinder>& /*applyToken*/,
                              const InputWindowCommands& /*inputWindowCommands*/,
                              int64_t /*desiredPresentTime*/, const client_cache_t& /*cachedBuffer*/,
+                             bool /*hasListenerCallbacks*/,
                              const std::vector<ListenerCallbacks>& /*listenerCallbacks*/) override {
     }