Texas 2009 - 81st Regular

Texas House Bill HB2360 Compare Versions

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1	1	H.B. No. 2360
2	2
3	3
4	4	AN ACT
5	5	relating to the provision of information regarding employee
6	6	eligibility for the federal earned income tax credit.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Title 3, Labor Code, is amended by adding Chapter
9	9	104 to read as follows:
10	10	CHAPTER 104. INFORMATION REGARDING EARNED INCOME TAX CREDIT
11	11	Sec. 104.001. DEFINITIONS. In this chapter:
12	12	(1) "Employee" means an individual who is employed by
13	13	an employer for compensation.
14	14	(2) "Employer" means a person who employs one or more
15	15	employees.
16	16	Sec. 104.002. REQUIRED INFORMATION. (a) Not later than
17	17	March 1 of each year, each employer shall provide to the employer's
18	18	employees information regarding general eligibility requirements
19	19	for the federal earned income tax credit.
20	20	(b) An employer may not satisfy the requirements of
21	21	Subsection (a) solely by posting information in the place of
22	22	employment. The employer shall provide the required information to
23	23	the employee:
24	24	(1) in person;
25	25	(2) electronically at the employee's last known e-mail
26	26	address;
27	27	(3) through a flyer included, in writing or
28	28	electronically, as a payroll stuffer; or
29	29	(4) by mailing the information to the employee at the
30	30	employee's last known address by United States first class mail.
31	31	Sec. 104.003. PROVISION OF ADDITIONAL INFORMATION TO
32	32	EMPLOYEES. In addition to the information required by Section
33	33	104.002, an employer may provide to the employer's employees:
34	34	(1) Internal Revenue Service publications relating to
35	35	the federal earned income tax credit or information prepared by the
36	36	comptroller under Section 403.025, Government Code, relating to
37	37	that credit; or
38	38	(2) federal income tax forms necessary to claim the
39	39	federal earned income tax credit.
40	40	Sec. 104.004. COMMISSION DUTIES; RULES. (a) The
41	41	commission periodically shall notify employers regarding the
42	42	requirement adopted under Section 104.002. The commission shall
43	43	provide the notice as part of any other periodic notice sent to
44	44	employers and shall also post the notice on the commission's
45	45	Internet website.
46	46	(b) If the commission adopts rules under Section 301.067
47	47	regarding employer requirements under this chapter, each employer
48	48	shall provide the information required by Section 104.002 in the
49	49	manner prescribed by those rules.
50	50	SECTION 2. Section 301.067, Labor Code, is amended by
51	51	adding Subsection (d) to read as follows:
52	52	(d) The commission may adopt rules as necessary to implement
53	53	this section, including rules regarding the information that
54	54	employers must provide under Chapter 104 regarding employee
55	55	eligibility for the federal earned income tax credit.
56	56	SECTION 3. Section 403.025, Government Code, is amended by
57	57	adding Subsection (d) to read as follows:
58	58	(d) The comptroller shall produce and make available to
59	59	employers, by a written notice and a posting on the comptroller's
60	60	Internet website, a form that includes information:
61	61	(1) regarding the federal earned income tax credit for
62	62	distribution under Chapter 104, Labor Code; and
63	63	(2) explaining the availability of and contact
64	64	information for local volunteer income tax assistance programs.
65	65	SECTION 4. This Act takes effect September 1, 2009.
66	66	______________________________ ______________________________
67	67	President of the Senate Speaker of the House
68	68	I certify that H.B. No. 2360 was passed by the House on May 8,
69	69	2009, by the following vote: Yeas 85, Nays 52, 1 present, not
70	70	voting; and that the House concurred in Senate amendments to H.B.
71	71	No. 2360 on May 29, 2009, by the following vote: Yeas 114, Nays 25,
72	72	3 present, not voting.
73	73	______________________________
74	74	Chief Clerk of the House
75	75	I certify that H.B. No. 2360 was passed by the Senate, with
76	76	amendments, on May 27, 2009, by the following vote: Yeas 30, Nays
77	77	1.
78	78	______________________________
79	79	Secretary of the Senate
80	80	APPROVED: __________________
81	81	Date
82	82	__________________
83	83	Governor