| |
|
|
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. |