A person is eligible for the refund for wages paid or incurred by the person, during each calendar year for which the refund is claimed, only in the following circumstances:

(1) The wages paid or incurred by the person are for services of an employee who is a: (A) resident of this state; and (B) recipient of: (i) financial assistance or services in accordance with Texas Human Resources Code, Chapter 31; or (ii) medical assistance in accordance with Texas Human Resources Code, Chapter 32;

(2) The person satisfies the certification requirements under §800.555 of this subchapter; and

(3) The person, under an arrangement under Texas Human Resources Code, §32.0422, provides and pays for the benefit of the employee a part of the cost of coverage under: (A) a health plan provided by a health maintenance organization established under Texas Insurance Code, Chapter 843; (B) a health benefit plan approved by the commissioner of insurance; (C) a self-funded or self-insured employee welfare benefit plan that provides health benefits and is established in accordance with the Employee Retirement Income Security Act of 1974 (29 United States Code §§1001 et seq.); or (D) a medical savings account or other health reimbursement arrangement authorized by law.

Source Note: The provisions of this §800.554 adopted to be effective November 24, 2022, 47 TexReg 7748