Text of section effective on April 01, 2025
Sec. 545.0056. 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 individual receiving assistance or benefits under:
(1) the child health plan program;
(2) the financial assistance program under Chapter 31, Human Resources Code;
(3) Medicaid;
(4) the supplemental nutrition assistance program under Chapter 33, Human Resources Code; or
(5) another appropriate health and human services program.
(b) In accordance with Section 526.0002, the commission shall, by mail or through the Internet, provide an individual described by Subsection (a) with access to:
(1) Internal Revenue Service publications relating to the federal earned income tax credit or information the comptroller prepares 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 that:
(A) is in close geographic proximity to the individual; and
(B) provides free federal income tax preparation services to low-income and other eligible persons.
(c) In January of each year, the commission or a commission representative shall mail to each individual described by Subsection (a) information about the federal earned income tax credit that provides the individual with referrals to the resources described by Subsection (b).
Added by Acts 2023, 88th Leg., R.S., Ch. 769 (H.B. 4611), Sec. 1.01, eff. April 1, 2025.