79R1574 KKA-D

By:  Villarreal                                                   H.B. No. 401



A BILL TO BE ENTITLED

AN ACT

relating to creation of a volunteer income tax assistance pilot 
program for persons who owe delinquent child support.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 402, Government Code, is 
amended by adding Section 402.031 to read as follows:
	Sec. 402.031.  VOLUNTEER INCOME TAX ASSISTANCE PILOT 
PROGRAM.  (a)  In this section:
		(1)  "Child support obligor" means a person who owes 
child support arrearages.
		(2)  "Volunteer income tax assistance program" means 
the program operated through a collaboration of the Internal 
Revenue Service, the City of San Antonio, and other entities under 
which low-income and other eligible taxpayers receive free 
assistance in preparing federal income tax returns.
	(b)  The attorney general shall establish a pilot program in 
San Antonio under which a child support obligor who is eligible for 
assistance from the volunteer income tax assistance program is 
encouraged to seek that assistance in order to maximize the amount 
of any tax refund to which the obligor may be entitled.
	(c)  The attorney general shall publicize the pilot program 
using all available methods.
	(d)  Not later than December 1, 2007, the attorney general 
shall submit a report to the legislature that:
		(1)  describes the operation of the pilot program;                     
		(2)  analyzes the effect of the pilot program on 
increasing the amount of money available to obligors to be used in 
paying child support arrearages; and
		(3)  makes recommendations regarding continuation or 
expansion of the pilot program.
	(e)  This section expires September 1, 2009.                            
	SECTION 2.  This Act takes effect September 1, 2005.