By: Ellis, West S.B. No. 1263
Zaffirini
A BILL TO BE ENTITLED
AN ACT
1-1 relating to requiring the Texas Workforce Commission, local
1-2 workforce development boards and centers, and certain employers to
1-3 provide tax assistance to certain individuals and families.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter G, Chapter 2308, Government Code, is
1-6 amended by adding Section 2308.314 to read as follows:
1-7 Sec. 2308.314. TAX ASSISTANCE. (a) The Texas Workforce
1-8 Commission shall provide to individuals who participate in a
1-9 workforce development program information on the federal earned
1-10 income tax credit for working families. The commission may assist
1-11 participants in preparing and filing federal income tax forms to
1-12 ensure that a participant who is eligible to receive the tax credit
1-13 obtains the tax credit. The commission may fulfill its duties
1-14 under this subsection by:
1-15 (1) working in conjunction with the Internal Revenue
1-16 Service to make each workforce development center a volunteer
1-17 income tax assistance site during the two months preceding the date
1-18 federal income taxes are due; or
1-19 (2) using specially trained staff or volunteers to
1-20 assist in preparing and filing federal income tax forms.
1-21 (b) The Texas Workforce Commission shall provide information
1-22 on the federal earned income tax credit to an employer who hires a
1-23 welfare recipient under a wage supplementation program.
2-1 (c) In addition to providing information under Subsection
2-2 (a) to an individual who participates in a workforce development
2-3 program, the Texas Workforce Commission may provide the information
2-4 to any other person who uses services provided through a workforce
2-5 development center.
2-6 (d) In this section:
2-7 (1) "Wage supplementation program" means a program
2-8 under which the state reserves all or part of the amounts that
2-9 would be payable as benefits to welfare recipients and uses those
2-10 amounts to provide and subsidize jobs for the recipients.
2-11 (2) "Welfare recipient" means a person who receives
2-12 financial assistance under Chapter 31, Human Resources Code, or
2-13 food stamps under the food stamp program administered under Chapter
2-14 33, Human Resources Code.
2-15 SECTION 2. Subchapter D, Chapter 301, Labor Code, is amended
2-16 by adding Section 301.067 to read as follows:
2-17 Sec. 301.067. TAX ASSISTANCE; INFORMATION ON EARNED INCOME
2-18 TAX CREDIT. (a) The commission shall work in conjunction with the
2-19 Internal Revenue Service to make certain offices of the commission
2-20 volunteer income tax assistance sites during the two months
2-21 preceding the date federal income taxes are due.
2-22 (b) In conjunction with the comptroller's office, the
2-23 commission shall use existing resources to distribute information
2-24 and educational materials on the federal earned income tax credit
2-25 provided by the comptroller under Section 403.024, Government Code,
3-1 as added by Section 6.10, Chapter 655, Acts of the 74th
3-2 Legislature, 1995, to local workforce development boards and
3-3 workforce development centers for use in providing federal income
3-4 tax assistance to persons who participate in workforce development
3-5 programs.
3-6 (c) In addition to providing information under Subsection
3-7 (b) to a person who participates in a workforce development
3-8 program, the commission may provide the information to any other
3-9 person who uses services provided through the commission.
3-10 SECTION 3. The importance of this legislation and the
3-11 crowded condition of the calendars in both houses create an
3-12 emergency and an imperative public necessity that the
3-13 constitutional rule requiring bills to be read on three several
3-14 days in each house be suspended, and this rule is hereby suspended,
3-15 and that this Act take effect and be in force from and after its
3-16 passage, and it is so enacted.