H.B. No. 2360
AN ACT
relating to the provision of information regarding employee
eligibility for the federal earned income tax credit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Title 3, Labor Code, is amended by adding Chapter
104 to read as follows:
CHAPTER 104. INFORMATION REGARDING EARNED INCOME TAX CREDIT
Sec. 104.001. DEFINITIONS. In this chapter:
(1) "Employee" means an individual who is employed by
an employer for compensation.
(2) "Employer" means a person who employs one or more
employees.
Sec. 104.002. REQUIRED INFORMATION. (a) Not later than
March 1 of each year, each employer shall provide to the employer's
employees information regarding general eligibility requirements
for the federal earned income tax credit.
(b) An employer may not satisfy the requirements of
Subsection (a) solely by posting information in the place of
employment. The employer shall provide the required information to
the employee:
(1) in person;
(2) electronically at the employee's last known e-mail
address;
(3) through a flyer included, in writing or
electronically, as a payroll stuffer; or
(4) by mailing the information to the employee at the
employee's last known address by United States first class mail.
Sec. 104.003. PROVISION OF ADDITIONAL INFORMATION TO
EMPLOYEES. In addition to the information required by Section
104.002, an employer may provide to the employer's employees:
(1) Internal Revenue Service publications relating to
the federal earned income tax credit or information prepared by the
comptroller under Section 403.025, Government Code, relating to
that credit; or
(2) federal income tax forms necessary to claim the
federal earned income tax credit.
Sec. 104.004. COMMISSION DUTIES; RULES. (a) The
commission periodically shall notify employers regarding the
requirement adopted under Section 104.002. The commission shall
provide the notice as part of any other periodic notice sent to
employers and shall also post the notice on the commission's
Internet website.
(b) If the commission adopts rules under Section 301.067
regarding employer requirements under this chapter, each employer
shall provide the information required by Section 104.002 in the
manner prescribed by those rules.
SECTION 2. Section 301.067, Labor Code, is amended by
adding Subsection (d) to read as follows:
(d) The commission may adopt rules as necessary to implement
this section, including rules regarding the information that
employers must provide under Chapter 104 regarding employee
eligibility for the federal earned income tax credit.
SECTION 3. Section 403.025, Government Code, is amended by
adding Subsection (d) to read as follows:
(d) The comptroller shall produce and make available to
employers, by a written notice and a posting on the comptroller's
Internet website, a form that includes information:
(1) regarding the federal earned income tax credit for
distribution under Chapter 104, Labor Code; and
(2) explaining the availability of and contact
information for local volunteer income tax assistance programs.
SECTION 4. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2360 was passed by the House on May 8,
2009, by the following vote: Yeas 85, Nays 52, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 2360 on May 29, 2009, by the following vote: Yeas 114, Nays 25,
3 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2360 was passed by the Senate, with
amendments, on May 27, 2009, by the following vote: Yeas 30, Nays
1.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor