82R9303 MXM-D
By: Madden H.B. No. 2355
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax credit or refund for employers of
persons who obtain a high school diploma or high school equivalency
certificate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.434 to read as follows:
Sec. 151.434. TAX CREDITS AND REFUNDS FOR EMPLOYERS OF
PERSONS WHO OBTAIN HIGH SCHOOL DIPLOMAS OR HIGH SCHOOL EQUIVALENCY
CERTIFICATES. (a) An employer who employs a person who obtains a
high school diploma or high school equivalency certificate while
employed by that employer is entitled to a credit or refund of taxes
paid or collected under this chapter.
(b) An employee in relation to whom a credit or refund is
claimed must, at the time the employer provides the assistance
described by Subsection (c):
(1) be 18 years of age or older;
(2) be a full-time employee, except as provided by
Subsection (c);
(3) not be attending high school full-time;
(4) reside in this state; and
(5) reside legally in the United States.
(c) To be eligible to receive a refund or credit under this
section, the employer must have:
(1) provided the employee at least two hours of paid
time off work every week to allow the employee time to obtain the
diploma or certificate; and
(2) not cut the employee's pay or other benefits as a
result of the reduced work hours.
(d) The total amount of a credit or refund under this
section for an employer is $1,500 for each employee who qualifies
under Subsection (a), regardless of whether the employee is
employed by the employer at the time the employer claims the credit
or refund.
(e) The employer may elect to receive either a credit or a
refund. An employer who claims a credit must claim the credit on the
return for the period that ends not later than the first anniversary
of the date the employee received the diploma or certificate. An
employer who claims a refund must apply to the comptroller for the
refund before or during the calendar year following the year in
which the employee received the diploma or certificate.
(f) The comptroller may require an employer that claims a
credit or refund under this section to provide to the comptroller
additional documentation necessary to establish that the employer
qualifies for the credit or refund.
(g) A refund under this section is not a refund of taxes
erroneously collected, and Section 111.064 does not apply.
(h) The comptroller shall adopt rules necessary to
implement this section.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2011.