1-1     By:  Ellis, West, Zaffirini                           S.B. No. 1263

 1-2           (In the Senate - Filed March 12, 1997; March 17, 1997, read

 1-3     first time and referred to Committee on Health and Human Services;

 1-4     April 14, 1997, reported adversely, with favorable Committee

 1-5     Substitute by the following vote:  Yeas 11, Nays 0; April 14, 1997,

 1-6     sent to printer.)

 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 1263                By:  Moncrief

 1-8                            A BILL TO BE ENTITLED

 1-9                                   AN ACT

1-10     relating to requiring the Texas Workforce Commission, local

1-11     workforce development boards and centers, and certain employers to

1-12     provide tax assistance to certain individuals and families.

1-13           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-14           SECTION 1.  Subchapter G, Chapter 2308, Government Code, is

1-15     amended by adding Section 2308.314 to read as follows:

1-16           Sec. 2308.314.  TAX ASSISTANCE.  (a)  The Texas Workforce

1-17     Commission shall provide to individuals who participate in a

1-18     workforce development program information on the federal earned

1-19     income tax credit for working families.  The commission may assist

1-20     participants in preparing and filing federal income tax forms to

1-21     ensure that a participant who is eligible to receive the tax credit

1-22     obtains the tax credit.  The commission may fulfill its duties

1-23     under this subsection by:

1-24                 (1)  working in conjunction with the Internal Revenue

1-25     Service to make each workforce development center a volunteer

1-26     income tax assistance site during the two months preceding the date

1-27     federal income taxes are due; or

1-28                 (2)  using specially trained staff or volunteers to

1-29     assist in preparing and filing federal income tax forms.

1-30           (b)  The Texas Workforce Commission shall provide information

1-31     on the federal earned income tax credit to an employer who hires a

1-32     welfare recipient under a wage supplementation program.

1-33           (c)  In addition to providing information under Subsection

1-34     (a) to an individual who participates in a workforce development

1-35     program, the Texas Workforce Commission may provide the information

1-36     to any other person who uses services provided through  a workforce

1-37     development center.

1-38           (d)  In this section:

1-39                 (1)  "Wage supplementation program" means a program

1-40     under which the state reserves all or part of the amounts that

1-41     would be payable as benefits to welfare recipients and uses those

1-42     amounts to provide and subsidize jobs for the recipients.

1-43                 (2)  "Welfare recipient" means a person who receives

1-44     financial assistance under Chapter 31, Human Resources Code, or

1-45     food stamps under the food stamp program administered under Chapter

1-46     33, Human  Resources Code.

1-47           SECTION 2.  Subchapter D, Chapter 301, Labor Code, is amended

1-48     by adding Section 301.067 to read as follows:

1-49           Sec. 301.067.  TAX ASSISTANCE; INFORMATION ON EARNED INCOME

1-50     TAX CREDIT.  (a)  The commission shall work in conjunction with the

1-51     Internal Revenue Service to make certain offices of the commission

1-52     volunteer income tax assistance sites during the two months

1-53     preceding the date federal income taxes are due.

1-54           (b)  In conjunction with the comptroller's office, the

1-55     commission shall use existing resources to distribute information

1-56     and educational materials on the federal earned income tax credit

1-57     provided by the comptroller under Section 403.024, Government Code,

1-58     as added by Section 6.10, Chapter 655, Acts of the 74th

1-59     Legislature, 1995, to local workforce development boards and

1-60     workforce development centers for use in providing federal income

1-61     tax assistance to persons who participate in workforce development

1-62     programs.

1-63           (c)  In addition to providing information under Subsection

1-64     (b) to a person who participates in a workforce development

 2-1     program, the commission may provide the information to any other

 2-2     person who uses services provided through the commission.

 2-3           SECTION 3.  The importance of this legislation and the

 2-4     crowded condition of the calendars in both houses create an

 2-5     emergency and an imperative public necessity that the

 2-6     constitutional rule requiring bills to be read on three several

 2-7     days in each house be suspended, and this rule is hereby suspended,

 2-8     and that this Act take effect and be in force from and after its

 2-9     passage, and it is so enacted.

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