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.