Amend CSSB 280 (House committee report), between ARTICLES 3
and 4 of the bill (page 15, between lines 8 and 9), by inserting the
following new ARTICLE:
ARTICLE 3A. TAX REFUNDS FOR WAGES PAID TO CERTAIN EMPLOYEES
RECEIVING FINANCIAL ASSISTANCE
SECTION 3A.01. Section 1(b), Article 21.52K, Insurance
Code, is amended to read as follows:
(b) The term "group health benefit plan" includes:
(1) a small employer health benefit plan written under
Chapter 26 of this code; [and]
(2) a plan provided under Chapter 1551 or 1601 [the
Texas Employees Uniform Group Insurance Benefits Act (Article
3.50-2, Vernon's Texas Insurance Code), the Texas State College and
University Employees Uniform Insurance Benefits Act (Article
3.50-3, Vernon's Texas Insurance Code)], the Texas Public School
Employees Group Insurance Act (Article 3.50-4, Vernon's Texas
Insurance Code), or a successor of any of those plans; and
(3) a medical savings account plan or other health
reimbursement arrangement authorized by law.
SECTION 3A.02. Subchapter H, Chapter 301, Labor Code, is
amended by amending Sections 301.104 and 301.105 and adding Section
301.108 to read as follows:
Sec. 301.104. ELIGIBILITY. A person is eligible for the
refund for wages paid or incurred by the person, during each
calendar year for which the refund is claimed, only if:
(1) the wages paid or incurred by the person are for
services of an employee who is:
(A) a resident of this state; and
(B) a recipient of:
(i) financial assistance and services in
accordance with Chapter 31, Human Resources Code; or
(ii) medical assistance in accordance with
Chapter 32, Human Resources Code;
(2) the person satisfies the certification
requirements under Section 301.105; and
(3) the person, under an arrangement under Section
32.0422, Human Resources Code, provides and pays for the benefit of
the employee a part of the cost of coverage under:
(A) a health plan provided by a health
maintenance organization established under the Texas Health
Maintenance Organization Act (Chapter 20A, Vernon's Texas
Insurance Code);
(B) a health benefit plan approved by the
commissioner of insurance;
(C) a self-funded or self-insured employee
welfare benefit plan that provides health benefits and is
established in accordance with the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1001 et seq.); or
(D) a medical savings account or other health
reimbursement arrangement authorized by law [under the Health
Insurance Portability and Accountability Act of 1996 (26 U.S.C.
Section 220)].
Sec. 301.105. CERTIFICATION. A person is not eligible for
the refund for wages paid or incurred by the person unless the
person has received a written certification from the commission
that the employee is a recipient of medical assistance or financial
assistance and services on or before the day the employee begins
employment with the person.
Sec. 301.108. LIMITATION ON CONVEYANCE, ASSIGNMENT, OR
TRANSFER OF REFUND. A person may convey, assign, or transfer a
refund under this subchapter to another person only if:
(1) the employing unit is sold, conveyed, assigned, or
transferred, in the same transaction or in a related transaction,
to the person to whom the refund is conveyed, assigned, or
transferred; or
(2) the person to whom the refund is conveyed,
assigned, or transferred:
(A) is subject to a tax administered by the
comptroller and deposited to the credit of the general revenue fund
without dedication; and
(B) directly or indirectly owns, controls, or
otherwise directs, in whole or in part, an interest in the person
from whom the refund is conveyed, assigned, or transferred.
SECTION 3A.03. The changes in law made by this article to
Sections 301.104 and 301.105, Labor Code, apply only to a claim for
a refund under Section 301.104 for wages that were paid or incurred
on or after the effective date of this Act.