78R5482 PB-D

By:  Shapleigh                                                    S.B. No. 524



A BILL TO BE ENTITLED

AN ACT

relating to technical assistance for employers regarding 
child-care services for certain low-wage employees.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter A, Chapter 302, Labor Code, is 
amended by adding Section 302.0042 to read as follows:
	Sec. 302.0042.  TECHNICAL ASSISTANCE FOR CERTAIN CHILD-CARE 
PROGRAMS. (a)  The commission shall provide technical assistance in 
each local workforce development area established under Section 
2308.252, Government Code, regarding the implementation of 
child-care programs that are financed by employers for low-wage 
employees.  As part of the assistance provided under this section, 
the commission shall:
		(1)  provide appropriate information and assistance to 
employers as necessary to aid working-poor subsidy recipients to 
establish pretax payroll deductions for child-care costs, as 
authorized under employee benefit cafeteria plans under 26 U.S.C. 
Section 125; and
		(2)  encourage employers to increase employer-financed 
child-care benefits to low-wage employees.
	(b)  In providing assistance to employers under Subsection 
(a)(1), the commission shall develop and provide to affected 
employers information regarding any tax incentives available to 
employers for the provision of child-care services.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.