By Raymond H.B. No. 897
75R2834 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the tax refund for wages paid to an employee receiving
1-3 financial assistance.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 31.074, Human Resources Code, is amended
1-6 to read as follows:
1-7 Sec. 31.074. ELIGIBILITY. A person is eligible for the
1-8 refund for wages paid or incurred by the person, during each
1-9 calendar year for which the refund is claimed, only if:
1-10 (1) the wages paid or incurred by the person are for
1-11 services of an employee who is:
1-12 (A) a resident of this state; and
1-13 (B) a recipient of financial assistance and
1-14 services in accordance with this chapter;
1-15 (2) the person satisfies the certification
1-16 requirements under Section 31.075; and
1-17 (3) the person provides and pays for the benefit of
1-18 the employee:
1-19 (A) coverage under a health benefit plan
1-20 provided by a health maintenance organization established under the
1-21 Texas Health Maintenance Organization Act (Chapter 20A, Vernon's
1-22 Texas Insurance Code) or another entity approved by the
1-23 commissioner of insurance; or
1-24 (B) at least 80 percent of the cost of major
2-1 medical health insurance coverage that provides for:
2-2 (i) [(A)] a maximum $300 deductible to the
2-3 employee; and
2-4 (ii) [(B)] payment by the insurance
2-5 provider of at least 70 percent of insurance claims during the
2-6 claim year in excess of the deductible.
2-7 SECTION 2. Subchapter D, Chapter 31, Human Resources Code,
2-8 is amended by adding Section 31.077 to read as follows:
2-9 Sec. 31.077. MEMORANDUM OF UNDERSTANDING ON EDUCATION
2-10 CAMPAIGN FOR PRIVATE SECTOR. (a) The department, the comptroller,
2-11 and the Texas Workforce Commission shall adopt a joint memorandum
2-12 of understanding that:
2-13 (1) provides for the development of a comprehensive
2-14 education campaign to disseminate information about the tax refund
2-15 authorized under this subchapter to the private sector; and
2-16 (2) clearly states the role of each agency in
2-17 implementing the campaign.
2-18 (b) Not later than the last month of each state fiscal year,
2-19 the department and the other agencies shall review and revise the
2-20 memorandum.
2-21 (c) Each agency by rule shall adopt the memorandum of
2-22 understanding and all revisions to the memorandum.
2-23 SECTION 3. (a) The Texas Department of Human Services, the
2-24 comptroller, and the Texas Workforce Commission shall adopt the
2-25 memorandum of understanding required by Section 31.077, Human
2-26 Resources Code, as added by this Act, not later than November 30,
2-27 1997.
3-1 (b) An employee who, before the effective date of this Act,
3-2 was not provided a qualifying benefit for the purpose of a refund
3-3 for wages under Section 31.074, Human Resources Code, as that
3-4 section prescribed immediately before the effective date of this
3-5 Act, but who, on or after the effective date of this Act is
3-6 provided a qualifying benefit under Section 31.074, Human Resources
3-7 Code, as amended by this Act, is an employee for whom a refund of
3-8 wages may be claimed for the purpose of Section 31.074, Human
3-9 Resources Code, beginning with the date the employee was employed
3-10 by the person seeking the tax refund under Subchapter D, Chapter
3-11 31, Human Resources Code, if the employee becomes an employee for
3-12 whom a refund of wages may be claimed because of the change in law
3-13 made by this Act during the period beginning with the date the
3-14 employee begins work with the person seeking the tax refund under
3-15 Subchapter D, Chapter 31, Human Resources Code, and ending on the
3-16 first anniversary of that date. This subsection does not authorize
3-17 a refund in an amount that exceeds the amount that would have been
3-18 authorized if the employee had been eligible before the effective
3-19 date of this Act.
3-20 SECTION 4. The importance of this legislation and the
3-21 crowded condition of the calendars in both houses create an
3-22 emergency and an imperative public necessity that the
3-23 constitutional rule requiring bills to be read on three several
3-24 days in each house be suspended, and this rule is hereby suspended,
3-25 and that this Act take effect and be in force from and after its
3-26 passage, and it is so enacted.