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House Bill 2360 |
House Author: Farias et al. |
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Effective: 9-1-09 |
Senate Sponsor: West |
House Bill 2360 amends the Labor Code to require an employer annually to provide its employees with information regarding eligibility requirements for the federal earned income tax credit and to set forth the authorized methods of providing this information. In addition, the bill authorizes an employer to provide employees with Internal Revenue Service publications and information prepared by the comptroller of public accounts relating to the tax credit and with federal income tax forms necessary to claim the tax credit. The bill requires the Texas Workforce Commission (TWC) periodically to notify employers regarding these requirements as part of any other periodic notice sent to employers and to post the notice on the TWC Internet website. The bill authorizes the TWC to adopt rules as necessary to implement these provisions and, if such rules are adopted, requires each employer to comply with those rules. The bill requires the comptroller to produce a form that includes information regarding the tax credit and local volunteer income tax assistance programs and to make the form available to employers by written notice and on the comptroller's website.