| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R19198 TYPED | |
| 2 | 2 | By: LaHood H.B. No. 5545 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the consideration of wage replacement benefits in the | |
| 10 | 10 | nature of workers' compensation. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Subchapter A, Chapter 406, Labor Code, is | |
| 13 | 13 | amended by adding Section 406.0025 to read as follows: | |
| 14 | 14 | Sec. 406.0025. CONSIDERATION OF WAGE REPLACEMENT BENEFITS | |
| 15 | 15 | IN THE NATURE OF WORKERS' COMPENSATION. | |
| 16 | 16 | Wage replacement disability benefits paid by an employer that does | |
| 17 | 17 | not carry workers' compensation insurance to an employee who is | |
| 18 | 18 | unable to return to work due to an injury in the course and scope of | |
| 19 | 19 | employment are considered payments made under a statute in the | |
| 20 | 20 | nature of a workers' compensation statute solely for the purpose of | |
| 21 | 21 | being excluded from taxable income for federal income and | |
| 22 | 22 | employment tax purposes. | |
| 23 | 23 | SECTION 2. The enactment of this Act is a clarification of | |
| 24 | 24 | existing law and does not imply that existing law may be construed | |
| 25 | 25 | as inconsistent with the law as amended by this Act. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2025. |