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A BILL TO BE ENTITLED
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AN ACT
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relating to the provision of information regarding employee |
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eligibility for the federal earned income tax credit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Title 3, Labor Code, is amended by adding Chapter |
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104 to read as follows: |
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CHAPTER 104. INFORMATION REGARDING EARNED INCOME TAX CREDIT |
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Sec. 104.001. DEFINITIONS. In this chapter: |
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(1) "Employee" means an individual who is employed by |
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an employer for compensation. |
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(2) "Employer" means a person who employs one or more |
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employees. |
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Sec. 104.002. REQUIRED INFORMATION. (a) Not later than |
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March 1 of each year, each employer shall provide to the employer's |
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employees information regarding general eligibility requirements |
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for the federal earned income tax credit. |
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(b) An employer may not satisfy the requirements of |
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Subsection (a) solely by posting information in the place of |
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employment. The employer shall provide the required information to |
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the employee: |
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(1) in person; |
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(2) electronically at the employee's last known e-mail |
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address; |
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(3) through a flyer included, in writing or |
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electronically, as a payroll stuffer; or |
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(4) by mailing the information to the employee at the |
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employee's last known address by United States first class mail. |
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Sec. 104.003. PROVISION OF ADDITIONAL INFORMATION TO |
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EMPLOYEES. In addition to the information required by Section |
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104.002, an employer may provide to the employer's employees: |
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(1) Internal Revenue Service publications relating to |
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the federal earned income tax credit or information prepared by the |
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comptroller under Section 403.025, Government Code, relating to |
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that credit; or |
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(2) federal income tax forms necessary to claim the |
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federal earned income tax credit. |
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Sec. 104.004. COMMISSION DUTIES; RULES. (a) The |
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commission periodically shall notify employers regarding the |
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requirement adopted under Section 104.002. The commission shall |
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provide the notice as part of any other periodic notice sent to |
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employers and shall also post the notice on the commission's |
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Internet website. |
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(b) If the commission adopts rules under Section 301.067 |
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regarding employer requirements under this chapter, each employer |
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shall provide the information required by Section 104.002 in the |
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manner prescribed by those rules. |
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SECTION 2. Section 301.067, Labor Code, is amended by |
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adding Subsection (d) to read as follows: |
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(d) The commission may adopt rules as necessary to implement |
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this section, including rules regarding the information that |
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employers must provide under Chapter 104 regarding employee |
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eligibility for the federal earned income tax credit. |
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SECTION 3. Section 403.025, Government Code, is amended by |
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adding Subsection (d) to read as follows: |
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(d) The comptroller shall produce and make available to |
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employers, by a written notice and a posting on the comptroller's |
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Internet website, a form that includes information: |
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(1) regarding the federal earned income tax credit for |
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distribution under Chapter 104, Labor Code; and |
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(2) explaining the availability of and contact |
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information for local volunteer income tax assistance programs. |
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SECTION 4. This Act takes effect September 1, 2009. |
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