This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.
H.B. No. 401
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 401 was passed by the House on May 11,
2005, by a non-record vote; and that the House concurred in Senate
amendments to H.B. No. 401 on May 27, 2005, by a non-record vote.
______________________________
Chief Clerk of the House
I certify that H.B. No. 401 was passed by the Senate, with
amendments, on May 25, 2005, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor