81R11119 PB-D
 
  By: Farias H.B. No. 2360
 
 
 
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 eligibility 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)  If the employer's place of employment is located in
  close geographic proximity to a program that provides free federal
  income tax preparation services to low-income and other eligible
  persons, the employer may provide the information required under
  Section 104.002 by providing employees with material containing the
  address, Internet website, telephone number, or other relevant
  information regarding the program.
         Sec. 104.004.  COMPLIANCE WITH COMMISSION RULES. 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 written 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.