By:  Villarreal (Senate Sponsor - Averitt)                        H.B. No. 401
	(In the Senate - Received from the House May 12, 2005; 
May 13, 2005, read first time and referred to Committee on 
Jurisprudence; May 20, 2005, reported adversely, with favorable 
Committee Substitute by the following vote:  Yeas  5, Nays 0; 
May 20, 2005, sent to printer.)


COMMITTEE SUBSTITUTE FOR H.B. No. 401                                    By:  Averitt


A BILL TO BE ENTITLED

AN ACT


relating to providing information to certain persons about the 
availability of volunteer income tax assistance programs and the 
federal earned income tax credit.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 231, Family Code, is 
amended by adding Section 231.122 to read as follows:
	Sec. 231.122.  COOPERATION WITH VOLUNTEER INCOME TAX 
ASSISTANCE PROGRAMS.  (a)  In order to maximize the amount of any 
tax refund to which an obligor may be entitled and which may be 
applied to child support and medical support obligations, the Title 
IV-D agency shall cooperate with volunteer income tax assistance 
programs in the state in informing obligors of the availability of 
the programs.
	(b)  The Title IV-D agency shall publicize the services of 
the volunteer income tax assistance programs by distributing 
printed materials regarding the programs and by placing information 
regarding the programs on the agency's Internet website.
	(c)  The Title IV-D agency is not responsible for producing 
or paying the costs of producing the printed materials distributed 
in accordance with Subsection (b).
	SECTION 2.  Subchapter B, Chapter 531, Government Code, is 
amended by adding Section 531.087 to read as follows:
	Sec. 531.087.  DISTRIBUTION OF EARNED INCOME TAX CREDIT 
INFORMATION.  (a)  The commission shall ensure that educational 
materials relating to the federal earned income tax credit are 
provided in accordance with this section to each person receiving 
assistance or benefits under:
		(1)  the child health plan program;                                    
		(2)  the financial assistance program under Chapter 31, 
Human Resources Code;
		(3)  the medical assistance program under Chapter 32, 
Human Resources Code;
		(4)  the food stamp program under Chapter 33, Human 
Resources Code; or
		(5)  another appropriate health and human services 
program.          
	(b)  In accordance with Section 531.0317, the commission 
shall, by mail or through the Internet, provide a person described 
by Subsection (a) with access to:
		(1)  Internal Revenue Service publications relating to 
the federal earned income tax credit or information prepared by the 
comptroller under Section 403.025 relating to that credit;
		(2)  federal income tax forms necessary to claim the 
federal earned income tax credit; and
		(3)  where feasible, the location of at least one 
program in close geographic proximity to the person that provides 
free federal income tax preparation services to low-income and 
other eligible persons.
	(c)  In January of each year, the commission or a 
representative of the commission shall mail to each person 
described by Subsection (a) information about the federal earned 
income tax credit that provides the person with referrals to the 
resources described by Subsection (b).
	SECTION 3.  This Act takes effect September 1, 2005.                           



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