By: Farias, Turner of Harris, Elkins, H.B. No. 2360
      Thompson
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the provision by employers of information regarding
  employee eligibility for the federal earned income tax credit.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Title 3, Labor Code, is amended by adding Chapter
  104 to read as follows:
  CHAPTER 104. EMPLOYER INFORMATION REGARDING EARNED INCOME TAX
  CREDIT
         Sec. 104.001.  DEFINITIONS. In this chapter:
               (1)  "Employee" means an individual who is employed by
  an employer for compensation.
               (2)  "Employer" means a person who employs one or more
  employees.
         Sec. 104.002.  REQUIRED INFORMATION.  Each employer shall
  provide the employer's employees annually, at the time the employer
  provides the employee with the employee's Internal Revenue Service
  Form W-2, information regarding general eligibility requirements
  for the federal earned income tax credit.
         Sec. 104.003.  PROVISION OF INFORMATION TO EMPLOYEES.  (a)  
  An employer may provide the information required by Section 104.002
  by providing:
               (1)  Internal Revenue Service publications relating to
  the federal earned income tax credit or information prepared by the
  comptroller under Section 403.025, Government Code, relating to
  that credit; or
               (2)  federal income tax forms necessary to claim the
  federal earned income tax credit.
         (b)  An employer may not satisfy the requirements of Section
  104.002 solely by posting information in the place of employment.
  The employer must provide the required information in person or by
  mailing the documents described by Subsection (a) to the employee
  at the employee's last known address by first class mail.
         Sec. 104.004.  COMMISSION DUTIES; RULES.  (a) The
  commission periodically shall notify employers regarding the
  requirement adopted under Section 104.002. The commission shall
  provide the notice as part of any other periodic notice sent to
  employers and shall also post the notice on the commission's
  Internet website.
         (b)  If the commission adopts rules under Section 301.067
  regarding employer requirements under this chapter, each employer
  shall provide the information required by Section 104.002 in the
  manner prescribed by those rules.
         SECTION 2.  Section 301.067, Labor Code, is amended by
  adding Subsection (d) to read as follows:
         (d)  The commission may adopt rules as necessary to implement
  this section, including rules regarding the information that
  employers must provide under Chapter 104 regarding employee
  eligibility for the federal earned income tax credit.
         SECTION 3.  Section 403.025, Government Code, is amended by
  adding Subsection (d) to read as follows:
         (d)  The comptroller shall produce and make available to
  employers, by a written notice and a posting on the comptroller's
  Internet website, a form that includes information:
               (1)  regarding the federal earned income tax credit for
  distribution under Chapter 104, Labor Code; and
               (2)  explaining the availability of and contact
  information for local volunteer income tax assistance programs.
         SECTION 4.  This Act takes effect September 1, 2009.