State Codes and Statutes

Statutes > Texas > Labor-code > Title-3-employer-employee-relations > Chapter-104-information-regarding-earned-income-tax-credit

LABOR CODE

TITLE 3. EMPLOYER-EMPLOYEE RELATIONS

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

State Codes and Statutes

Statutes > Texas > Labor-code > Title-3-employer-employee-relations > Chapter-104-information-regarding-earned-income-tax-credit

LABOR CODE

TITLE 3. EMPLOYER-EMPLOYEE RELATIONS

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.


State Codes and Statutes

State Codes and Statutes

Statutes > Texas > Labor-code > Title-3-employer-employee-relations > Chapter-104-information-regarding-earned-income-tax-credit

LABOR CODE

TITLE 3. EMPLOYER-EMPLOYEE RELATIONS

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.

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.

Added by Acts 2009, 81st Leg., R.S., Ch.

1300, Sec. 1, eff. September 1, 2009.