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  H.B. No. 2360
 
 
 
 
AN ACT
  relating to the provision 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. 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.  (a)  Not later than
  March 1 of each year, each employer shall provide to the employer's
  employees information regarding general eligibility requirements
  for the federal earned income tax credit.
         (b)  An employer may not satisfy the requirements of
  Subsection (a) solely by posting information in the place of
  employment. The employer shall provide the required information to
  the employee:
               (1)  in person;
               (2)  electronically at the employee's last known e-mail
  address;
               (3)  through a flyer included, in writing or
  electronically, as a payroll stuffer; or
               (4)  by mailing the information to the employee at the
  employee's last known address by United States first class mail.
         Sec. 104.003.  PROVISION OF ADDITIONAL INFORMATION TO
  EMPLOYEES. In addition to the information required by Section
  104.002, an employer may provide to the employer's employees:
               (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.
         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.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2360 was passed by the House on May 8,
  2009, by the following vote:  Yeas 85, Nays 52, 1 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2360 on May 29, 2009, by the following vote:  Yeas 114, Nays 25,
  3 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2360 was passed by the Senate, with
  amendments, on May 27, 2009, by the following vote:  Yeas 30, Nays
  1.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor